Family and couples · Guardianship · adult annual reconciliation
French adult guardianship: annual accounts and checks
An adult protected person’s management account reconciles receipts, payments, balances and evidence under the measure and order. Review follows the adult regime, with a designated reviewer or exemption in prescribed cases; the court registry does not automatically approve every account. Prepare reconciliation and useful records confidentially. Arithmetic balance is not approval of management.
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
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Does zero discrepancy mean approval?
No. Records, transactions and statutory review remain necessary.
Read the referencesPreparing adult guardianship accounts? Let’s reconcile balances, transactions and review records.
3 free questions at signup. Avoid names and sensitive information.
What does the guardian prepare annually?
Article 510 provides management accounts with useful supporting evidence, subject to the exemption regime. Identify year, assets, accounts and transactions; a spending list alone is not the entire account.
Related step: Family and couples
Who reviews the adult’s accounts?
Article 512 organises verification and approval, including by a substitute guardian or family council where prescribed, and qualified professionals under applicable conditions. Read the order and identify the actual competent reviewer.
Related step: Challenge a French adult-protection decision
Code civil, article 512Contrôle et approbation du compte de gestion d’un majeur protégé
How can accounts be reconciled before review?
Fictional example: €1,000 + €6,000 − €5,500 = €1,500, against €1,450 on the statement; the €50 discrepancy needs explanation.
Fictional example · Your preparation worksheet
The reconciliation flags an accounting discrepancy to explain; it approves no account and proves neither fraud nor proper management.
| Item to check | Value or document |
|---|---|
| Simple expected balance | €1500.00 |
| Entered statement balance | €1450 |
| Expected less statement balance | €50.00 to explain |
Match order, accounting year, inventory, bank accounts and transaction evidence.
Document each receipt and payment, internal transfers and discrepancies with statements.
Identify the adult’s applicable reviewer and order, then prepare confidential submission or evidenced exemption.
Positive-cash example, excluding overdrafts, asset inventory and complex transactions. Reconciliation replaces neither complete annual accounts nor statutory review.
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Does exemption always remove all accounts?
No. The statute distinguishes exemption from approval and, in the specified non-professional situation, exemption from preparation. The decision and its scope determine what remains required.
Related step: French family authorisation or guardianship
Which documents belong together?
| Point | Check |
|---|---|
| Accounts | Year, transactions and balances |
| Review | Order, recipient or exemption |
| Records | Evidence and confidentiality |
What does the governing text say about adult annual reconciliation?
Pour les majeurs protégés, les comptes de gestion sont vérifiés et approuvés annuellement par le subrogé tuteur lorsqu'il en a été nommé un ou par le conseil de famille lorsqu'il est fait application de l'article 457.
In plain English: Article 510 provides management accounts with useful supporting evidence, subject to the exemption regime. Identify year, assets, accounts and transactions; a spending list alone is not the entire account.
Can relatives automatically receive statements?
No. Accounts are confidential; communication to others follows statutory and judicial conditions. Prepare submission to the correct recipient without publishing statements, identity or the protected person’s transactions.
Related step: French power of attorney: define its scope
What changes when the mission ends?
Final accounts and record transfer have separate duties. Distinguish annual preparation, review and ending the mission. The tool illustrates simple cash accounting; it certifies neither assets nor lawful acts.
What else should you know about adult annual reconciliation?
Does zero discrepancy mean approval?
No. Records, transactions and statutory review remain necessary.
Does minors’ article 511 apply here?
This page concerns adults and article 512.
Can a relative see accounts solely through kinship?
No. Disclosure remains subject to statutory conditions.
Does the table detect fraud?
It flags only an arithmetic discrepancy requiring evidence.
Which sources explain adult annual reconciliation?
- Code civil, article 510DILA / Légifrance
- Code civil, article 512DILA / Légifrance
- Code civil, article 513DILA / Légifrance
- Code civil, article 514DILA / Légifrance
- Contrôle et approbation du compte de gestion d’un majeur protégéService Public / DILA
Texts cited last checked: 20 October 2026