Adult Guardianship Periodic Reporting Requirements in Utah

At a glance

Requirements one by one

First inventory and annual reports

Under § 75-5-418(1), a conservator has 90 days after appointment to file a complete inventory with the appointing court and swear or affirm its accuracy to the extent informed. Trust assets are excluded from that inventory. A qualifying protected person, and a parent or guardian with whom the person resides, receive copies under § 75-5-418(2).

Sections 75-5-312(2)(k)-(l) divide the guardian's annual status account from the estate report required when no conservator serves. Sections 75-5-417(2)(a)-(b) likewise require a conservator's annual estate report. For both roles, the statute says “in excess of $50,000” for a full accounting and “less than $50,000” for an informal report, excluding the residence. It does not specify in those clauses which form applies at exactly $50,000. The guardian also reports physical and mental condition, residence, household members and estate held under § 75-5-312(2)(l).

Estate report contents and review

Sections 75-5-312(4)(a) and 75-5-417(2)(c) require an accounting statement of beginning and ending assets, income, support disbursements, investments or trusts, fees and expenses. The Judicial Council approves forms under §§ 75-5-312(4)(c) and 75-5-417(2)(d). The court examines and approves annual estate reports under §§ 75-5-312(4)(d) and 75-5-417(2)(e).

Copies, nonfiling and the end of service

For guardianships granted on or after May 7, 2025, § 75-5-301.5(3)(l) gives the adult a right to a copy of an estate accounting filed with the court, subject to its stated exceptions and possible court modification under §§ 75-5-312(4)(h) and 75-5-417(4). Section 75-5-312(7)(a) permits a guardian penalty of up to $5,000 for willful nonfiling after written court notice and a two-month grace period; § 75-5-417(5)(a) separately addresses conservators and corporate fiduciaries. Under § 75-5-419(1), a conservator accounts on resignation or removal and whenever the court directs.

What trips people up

A guardian with a conservator accounts to that conservator for funds expended under § 75-5-312(5)(b). The guardian's annual estate-report rule applies when no conservator has been appointed. Under § 75-5-312(4)(f), a corporate fiduciary shall submit its internal report annually to the court, which must examine and approve it.

The parent exception differs by role: §§ 75-5-312(7)(d) and 75-5-417(6) address the guardian or coguardian parent and the conservator parent, respectively. Section 75-5-312(4)(e) also permits a required federal or state program accounting report to stand in for a guardian's annual estate accounting if the ward's income is limited to that program.

Common questions

Does the conservator file an account when leaving office? Yes. Section 75-5-419(1) requires an account on resignation or removal, and whenever the court directs. Under § 75-5-419(2), on the end of the person's minority or disability the conservator may account to the court, former protected person or personal representative.

Does a guardian file a separate care plan with every annual status account? Section 75-5-312(2)(l) specifies condition, residence, household and possessed-estate information for the annual status account; this section does not specify a separate annual care-plan filing.

Statutes and sources

• Utah Code § 75-5-301.5: “receive a copy of an accounting report regarding the incapacitated person's estate that is submitted to the court by the guardian”. Official text, accessed 2026-10-03.
• Utah Code § 75-5-312: “a guardian shall provide an annual accounting of the status of the ward, including a report of the physical and mental condition of the ward”. Official text, accessed 2026-10-03.
• Utah Code § 75-5-417: “the conservator shall send a report with a full accounting to the court on an annual basis.” Official text, accessed 2026-10-03.
• Utah Code § 75-5-418: “Within 90 days after appointment of a conservator, the conservator shall prepare and file with the appointing court a complete inventory”. Official text, accessed 2026-10-03.
• Utah Code § 75-5-419: “Every conservator must account to the court for the administration of the estate upon resignation or removal”. Official text, accessed 2026-10-03.