Adult Guardianship Periodic Reporting Requirements in Tennessee

At a glance

Requirements one by one

Who reports and the first filings

The adult conservatorship uses a fiduciary reporting track. If the fiduciary manages the adult's property, a sworn inventory is due within 60 days after appointment. It lists property and approximate fair market values, plus each income source, amount and frequency (§ 34-1-110(a)). A first sworn account is due within 30 days after the six-month anniversary of appointment (§ 34-1-111(a); 2013 Pub. Ch. 435 § 20).

Repeat account and its contents

After the first account, the fiduciary files a sworn account within 60 days after each anniversary of that account or another selected accounting-period end. A different period end is selected by a statement to the clerk, and the period cannot exceed 12 months. The court may extend filing time for good cause (§ 34-1-111(b)–(c); 2013 Pub. Ch. 435 § 16).

The account itemizes receipts and expenditures and details property held at period end. Supporting papers include financial statements, checks or the authorized statement substitute, tax returns or a no-return statement, and a corporate-surety statement when applicable (§ 34-1-111(d)(1)). It also states the adult's physical or mental condition, the date of the fiduciary's last contact, and whether the condition still requires fiduciary services, without disclosing specified confidential medical information. That last-contact requirement took effect July 1, 2026 (§ 34-1-111(d)(2); 2026 Pub. Ch. 589 § 1).

Review and lateness

The clerk examines the annual account and reports on it to the judge (§ 34-1-131). The clerk may prescribe forms or instructions for inventories, receipts and expenditures (§ 34-1-130). If an inventory or account is late without extension, the clerk notifies the fiduciary and counsel; continued failure leads to a citation and potential show-cause summons. The court may revoke authority and appoint a replacement after the statute's further nonresponse period (§ 34-1-110(b)–(c); § 34-1-111(f)–(g)).

The court may excuse financial accounts only on the findings and limited circumstances in the statute. The condition report cannot be excused; financial-accounting provisions do not apply to a fiduciary without property authority (§ 34-1-111(i); 2013 Pub. Ch. 435 § 18; § 19).

End of conservatorship

If the adult dies or the court ends the conservatorship and the conservator has property responsibility, the conservator files a preliminary final account within 120 days after termination. It covers assets, receipts and disbursements since the last account and the proposed final distribution (§ 34-3-108(e); 2013 Pub. Ch. 435 § 32).

What trips people up

An account may contain both financial transactions and an adult-condition statement. The court's financial-account waiver does not waive the condition statement (§ 34-1-111(i)).

Common questions

When is the first account due? Within 30 days after the six-month anniversary of appointment (§ 34-1-111(a)).

Must the report list the last visit? The current condition statement gives the date of the fiduciary's last contact with the adult (§ 34-1-111(d)(2); 2026 Pub. Ch. 589 § 1).

Statutes and sources

The verbatim quotations above draw on the linked statutory text and enacted public chapters, checked October 3, 2026.