Annual Accounting for Conservatorship in Arizona

A conservatorship annual accounting is the yearly financial report an Arizona conservator must file with the court.

Helping You Stay Compliant and Stress-Free

As a conservator in Arizona, you are legally required to file an Annual Accounting with the court to report the protected person's financial activity. This process can feel overwhelming — but you don't have to do it alone.

I provide professional, accurate, and timely Annual Accounting services to ensure you meet all court requirements while protecting your peace of mind.

What is Annual Accounting?

Annual Accounting is a detailed financial report that:

• Tracks income, expenses, and assets for the protected person.
• Complies with Arizona Judicial Branch formatting and reporting rules.
• Is submitted to the court for review and approval.

The duty comes from A.R.S. § 14-5419(A): every conservator must account to the court for the administration of the estate annually, and again when the protected person's minority or disability ends. The same statute allows the court, for good cause shown on the application of an interested person, to relieve the conservator of filing annual or other accounts.

Conservator

A person appointed by a court to manage the estate of a protected person (A.R.S. § 14-1201).

Protected person

A minor or any other person for whom a conservator has been appointed or any other protective order has been made (A.R.S. § 14-5101).

Account period

The stretch of time one account covers. The first account covers about nine months, and each later account covers the twelve months after that.

When Is a Conservator's Account Due in Arizona?

A conservator's annual account is due on or before the anniversary of the date the permanent Letters of Appointment were issued, unless the court sets a different date. Rule 45 of the Arizona Rules of Probate Procedure and A.R.S. § 14-5418 set the full schedule, which starts well before the first anniversary.

A conservator who cannot meet a deadline must file a motion for additional time before the deadline passes, stating why more time is needed and how much (Rule 45(f)).

Arizona Conservator Account Forms 5 Through 9

Arizona conservators use the statewide Conservator Account Forms published by the Arizona Judicial Branch. The forms must be used in the format provided unless a court orders otherwise for good cause in a particular case.

The Arizona Supreme Court amended the Form 5 through 9 cover sheets in Administrative Order No. 2025-147, and the amended versions have been mandatory since August 13, 2025. Check that you are working from the current version of the form before you start.

What Goes Into a Conservator's Annual Account?

A conservator's account is a packet, not a single page. Forms 6 and 7 each combine a signed cover sheet with schedules, worksheets and supporting records:

• Schedule 1 – a statement of receipts and disbursements for the account period.
• Schedule 2 – a statement of net assets, listing what the protected person owns and owes.
• Schedule 3 – a statement of sustainability, showing whether the estate can keep meeting the protected person's needs.
• Transaction log – every receipt and disbursement during the period.

Rule 45(e) also requires a complete statement for each bank and securities account showing the ending balance, and the final settlement statement for any real property sold during the account period. The court keeps the inventory, credit report, budget and account confidential.

Records to gather before your consultation

• Letters of Appointment and your case number
• Last year's account and the court's order approving it
• Statements for every bank account, for the whole account period
• Investment and brokerage statements
• Records of income, such as pensions, annuities, rent and interest
• Receipts and invoices for expenses paid
• Loan, mortgage and credit card statements
• Closing statements for any real property bought or sold
• Fee statements from any fiduciary or attorney paid from the estate

How Does the Court Review and Approve the Account?

A court can allow a conservator's account only on a petition, notice and a hearing (A.R.S. § 14-5419(C)). Each Arizona account form doubles as that petition: the cover sheets are titled "Submission of and Petition for Approval."

Notice of the account goes to the people listed in the statute:

• The protected person.
• The protected person's guardian, unless the same person is serving as both guardian and conservator.
• If there is no guardian, or one person holds both roles, the spouse. If the spouse is the conservator, is incapacitated, or there is no spouse, a parent or an adult child who is not serving as conservator.
• A guardian ad litem, if the court has appointed one for the protected person.

In Maricopa County, the Superior Court's self-help instructions describe a Court Accountant who reviews the account before the court sets a hearing. The Maricopa County Clerk's fee schedule lists a $300 Probate Accounting Fee (A.R.S. § 14-5414), checked October 7, 2026. Fees and procedures differ by county, so confirm both with the court that appointed you.

The Arizona Judicial Branch has also introduced an online system, called Societal, for conservator accountings. Its probate page describes electronic submission by fiduciaries and review by court accountants. Ask the court that appointed you how it wants your account submitted.

My Services Include:

• Reviewing and organizing financial records
• Preparing the court-approved accounting forms
• Ensuring compliance with Arizona probate rules
• Filing assistance and court submission guidance
• Clear explanations so you understand every step

Why Choose Me?

• Arizona-specific expertise in conservatorship accounting
• Accurate and court-ready documentation
• Confidential and compassionate handling of sensitive information
• On-time delivery to avoid delays or penalties

Melissa Moy has been an Arizona Supreme Court Certified Legal Document Preparer since 2014 (AZCLDP #81440), has worked in the legal field since 2007, and was appointed in 2023 to the Arizona Supreme Court's Board of Nonlawyer Legal Services Providers. Read more about Melissa and Dynasty Legal Documents, or see what a certified legal document preparer can and cannot do.

How Annual Accounting Preparation Works

1. Consultation – Schedule a consultation to confirm your case number, the date your letters were issued, your account period and which form applies.
2. Records – Send in the statements and receipts for the account period so they can be reviewed and organized by category.
3. Preparation – The cover sheet, schedules, worksheets and transaction log are prepared from your records.
4. Your review – Review the completed account and sign it. A conservator signs the account under penalty of perjury, so the figures are always yours to confirm.
5. Submission – Receive filing assistance and court submission guidance for the court that appointed you.

What Happens If a Conservator's Account Is Late or Incomplete?

A late or missing account is treated as non-compliance. Rule 48 of the Arizona Rules of Probate Procedure allows the court to enter any appropriate order when a conservator fails to comply with the statutes, the court rules or a court order, including orders that:

• Direct the conservator to comply by a date the court sets.
• Require the conservator to appear and show cause.
• Appoint an investigator to look into why the conservator did not comply.
• Suspend or end the conservator's authority and appoint a successor or temporary conservator.

The same rule allows the court to begin proceedings that may lead to a fiduciary arrest warrant under A.R.S. § 14-5701. Under A.R.S. § 14-5419(B), the court may also require a conservator to submit to a physical check of the estate.

Conservator's Annual Accounting vs. Annual Report of Guardian

A conservator accounts for the money, and a guardian reports on the person. They are two separate yearly filings, and a person appointed as both guardian and conservator has both duties.

See our Annual Report of Guardian page for the guardian's filing, or conservatorship document preparation if a conservator has not been appointed yet. Families planning ahead can also read about an Arizona power of attorney.

Service Area

I assist conservators throughout Arizona, whether you are local or managing responsibilities from out of state. The account is filed with the superior court of the county that appointed you, so records can be sent in from anywhere and the work can be done from either office.

Arizona Supreme Court Certified — CLDP #81830 & #81440.

Arizona Conservator Accounting Resources

• Statutes: A.R.S. § 14-5419 – Accounts; definition and A.R.S. § 14-5418 – Inventory and records
• Forms: Conservator Account Forms 5 through 9 – Arizona Judicial Branch
• Court rules: Arizona Rules of Probate Procedure – adopting orders and amendments (Arizona Judicial Branch)
• Training: Non-Licensed Fiduciaries Training – Arizona Judicial Branch
• Court fees: Filing Fees – Maricopa County Clerk of the Superior Court

Frequently Asked Questions About Conservatorship Annual Accounting

How does a conservatorship account work?

The conservator keeps a record of everything received and spent for the protected person during the account period, then reports it to the court on the Arizona Conservator Account Forms. The account shows receipts and disbursements, the estate's net assets, and whether the estate can keep meeting the protected person's needs. The court allows the account only on a petition, notice and a hearing (A.R.S. § 14-5419(C)).

When is a conservator's annual account due in Arizona?

The account is due on or before the anniversary of the date the permanent Letters of Appointment were issued, unless the court sets another date (Ariz. R. Prob. P. 45(e)). The first account covers the appointment date through the last day of the ninth month after those letters were issued, and each later account covers the following twelve months.

Which form does an Arizona conservator use for the annual account?

Form 6 is the first account, Form 7 is the annual account for the second and later years, and Form 8 is the final account. Form 9, the simplified account, may be used only when a court order authorizes it. The amended cover sheets for Forms 5 through 9 have been mandatory since August 13, 2025.

Can the court waive a conservator's annual accounting?

In some cases. A.R.S. § 14-5419(A) allows the court, for good cause shown on the application of an interested person, to relieve the conservator of filing annual or other accounts. The court can also authorize the Simplified Conservator's Account (Form 9) by order. Whether to ask the court for either one is a question for a licensed attorney.

Do I have to attach bank statements to a conservator's account?

Yes. Rule 45(e) requires a complete statement for each bank and securities account, showing that account's ending balance, and the final settlement statement for any real property sold during the account period. The court keeps the account confidential.

What happens to the accounting when the protected person dies?

The conservator files a final account (Form 8) no later than 90 days after the protected person's death, unless a court order provides otherwise. A.R.S. § 14-5419(F) offers an alternative: unless the court prohibits it, the conservator may instead file a verified statement with a certified copy of the death certificate, written waivers from all of the protected person's successors, and a copy of the closing statement delivered to them. Dynasty also prepares Arizona informal probate documents when the estate needs to be opened.

Do I need an attorney or a CPA to prepare a conservator's account?

The Arizona Judicial Branch publishes the account forms and instructions for conservators who prepare their own accounts. A conservator can also have a certified legal document preparer prepare the account from the conservator's records, or hire an attorney or a CPA. A document preparer cannot give legal or tax advice, so questions about whether a transaction was proper belong with a licensed professional.

How much does it cost to have a conservator's annual accounting prepared?

Call 602.892.2218 for pricing. The work depends on the size of the estate and the number of transactions in the account period. Court fees are separate. The Maricopa County Clerk's fee schedule lists a $300 Probate Accounting Fee, checked October 7, 2026.