IN RE: AMENDMENTS TO FLORIDA PROBATE RULES. (2026)

Supreme Court of Florida.

IN RE: AMENDMENTS TO FLORIDA PROBATE RULES.

No. SC2026-0558

Decided: October 15, 2026

J. Allison Archbold, Co-Chair, Probate Rules Committee, Sarasota, Florida, Marve Ann M. Alaimo, Co-Chair, Probate Rules Committee, Naples, Florida, Michael A. Sneeringer, Past Chair, Probate Rules Committee, Bonita Springs, Florida, Joshua E. Doyle, Executive Director, The Florida Bar, Tallahassee, Florida, and Heather Savage Telfer, Staff Liaison, The Florida Bar, Tallahassee, Florida, for Petitioner

The Florida Bar's Probate Rules Committee proposes amending Florida Probate Rules 5.696 (Guardian Accounting), 5.700 (Objection to Guardianship Reports), 5.901 (Form for Petition to Determine Incapacity), 5.902 (Form for Petition and Order of Guardian), 5.903 (Letters of Guardianship), 5.904 (Forms for Initial and Annual Guardianship Plans), 5.905 (Form for Petition; Notice; and Order for Appointment of Guardian Advocate of the Person), 5.906 (Letters of Guardian Advocacy), and 5.910 (Inventory).¹ The Committee published the proposals on the Bar's website, and the Court published the proposals for comment in The Florida Bar News. No comments were received after either publication.

After considering the Committee's proposals, we amend the Florida Probate Rules as proposed. We discuss some of the more specific amendments below.

Regarding rules 5.696 and 5.700, in In re Amendments to Florida Rules of General Practice & Judicial Administration, 416 So. 3d 242 (Fla. 2025), the title to Florida Rule of General Practice and Judicial Administration Rule 2.516 was changed from “Service of Pleadings and Documents” to “Service.” Language in the Rule References under the Committee Notes in rules 5.696 and 5.700 is now amended to reflect the title change to rule 2.516.

Rules 5.901, 5.902, 5.903, 5.904, 5.905, 5.906, and 5.910, which contain forms, are amended to move the case style from the right-hand corner to the left-hand corner to conform to Florida Rule of General Practice and Judicial Administration 2.520(a)(4) (Documents). In addition, the certificates of service within the forms are amended to conform to the 2025 amendments to Florida Rule of General Practice and Judicial Administration 2.516(f) (Certificate of Service). See id.

Accordingly, we amend the Florida Probate Rules as reflected in the appendix to this opinion. New language is underscored; deleted language is stricken. The amendments shall become effective on January 1, 2027, at 12:01 a.m.

It is so ordered.

APPENDIX

RULE 5.696. GUARDIAN ACCOUNTING

(a) [No Change]

(b) Contents. A guardian accounting shallmust include:

(1) a statement of the starting balance of assets on hand at the beginning of the accounting period which shallmust be the ending balance of the preceding accounting, or if none, the value of assets on the inventory;

(2)-(4) [No Change]

(c) Accounting Standards. The following standards are required for the accounting of all transactions occurring on or after January 1, 2017:

(1) Accountings shallmust be stated in a manner that is understandable to persons who are not familiar with practices and terminology peculiar to the administration of guardianships.

(2) The accounting shallmust begin with a concise summary of its purpose and content.

(3) The accounting shallmust contain sufficient information disclosing all significant transactions affecting administration during the accounting period.

(4) The accounting shallmust contain 2 values in the schedule of assets at the end of the accounting period, the asset acquisition value or carrying value, and estimated current value.

(5) Gains and losses incurred during the accounting period shallmust be shown separately in the same schedule.

(d) [No Change]

(e) Verification. All accountings shallmust be verified by the guardian filing the accounting.

(f) Substantiating Documents. Unless otherwise ordered by the court, the guardian need not file the documents substantiating the guardian accounting. UpoOn reasonable written request, the guardian of the property shallmust make the substantiating documents available for examination to persons entitled to receive or inspect the guardian accounting.

(g) Interim Inspection of Records. UpoOn reasonable written request and notice, the guardian of the property shallmust make all material financial records pertaining to the guardianship available for inspections to those persons entitled to receive or inspect the guardian accounting.

Committee Notes

The purpose of this substantial revision is for guardian accountings to conform to rule 5.346 and the Fiduciary Accounting Principles and Model Formats and commentaries incorporated into rule 5.346. As set forth in subdivision (b)(1), the starting balance shallmust be the ending balance of the preceding accounting, or if none, the value of assets on the inventory.

Attached, as Appendix A, is a model accounting format which is only a suggested form.

Rule History

1991 Revision – 2016 Revision [No Change]

2026 Revision: Committee notes revised.

Statutory References [No Change]

Rule References

Fla. Prob. R. 5.020 Pleadings; verification; motions.

Fla. Prob. R. 5.041 Service of pleadings and documents.

Fla. Prob. R. 5.060 Request for notices and copies of pleadings.

Fla. Prob. R. 5.346 Fiduciary Accounting.

Fla. Prob. R. 5.610 Execution by guardian.

Fla. Prob. R. 5.695 Annual guardianship report.

Fla. Prob. R. 5.700 Objection to guardianship reports.

Fla. R. Gen. Prac. & Jud. Admin. 2.516 Service of pleadings and documents.

APPENDIX A

Tabular or graphical material not displayable at this time.

APPENDIX B

GUARDIAN ACCOUNTING PRINCIPLES

I. ACCOUNTS SHOULD BE STATED IN A MANNER THAT IS UNDERSTANDABLE BY PERSONS WHO ARE NOT FAMILIAR WITH PRACTICES AND TERMINOLOGY PECULIAR TO THE ADMINISTRATION OF GUARDIANSHIPS.

Commentary: In order for an account to fulfill its basic function of communication, it is essential that it be stated in a manner that recognizes that the interested parties are not usually familiar with guardian accounts. It is neither practical nor desirable to require that accounts be tailored to meet individual disabilities of particular parties but any account should be capable of being understood by a person of average intelligence, literate in English, and familiar with basic financial terms who has read it with care and attention.

Problems arising from terminology or style are usually a reflection of the fact that people who become versed in a particular form of practice tend to forget that terms which are familiar and useful to them may convey nothing to someone else or may even be affirmatively misleading. For example, the terms “debit” and “credit” are generally incomprehensible to people with no knowledge of bookkeeping and many people who are familiar with them in other contexts would assume that in the context of guardian accounting, the receipt of an item is a “credit” to the fund rather than a “debit” to the guardian.

While the need for concise presentation makes a certain amount of abbreviation both acceptable and necessary, uncommon abbreviation of matters essential to an understanding of the account should be avoided or explained.

Print-outs from electronic accounting systems or account statements can be used as attachments to the schedules in the accounting form or to clarify the accounting. The quality of the accounts produced by these systems and account statements varies widely in the extent to which they can be understood by persons who are not familiar with them.

II. A GUARDIAN ACCOUNT SHALLMUST BEGIN WITH A CONCISE SUMMARY OF ITS PURPOSE AND CONTENT.

Commentary: Very few people can be expected to pay much attention to a document unless they have some understanding of its general purpose and its significance to them. Even with such an understanding, impressions derived from the first page or two2 will often determine whether the rest is read. The use that is made of these pages is therefore of particular significance.

The cover page should disclose the nature and function of the account. While a complete explanation of the significance of the account and the effect of its presentation upon the rights of the parties is obviously impractical for inclusion at this point, there should be at least a brief statement identifying the guardian and the subject matter, noting the importance of examining the account and giving an address where more information can be obtained.

A summary of the account shallmust also be presented at the outset. This summary, organized as a table of contents, shallmust indicate the order of the details presented in the account and shallmust show separate totals for the aggregate of the assets on hand at the beginning of the accounting period; transactions during the period; and the assets remaining on hand at the end of the period. Each entry in the summary shallmust be supported by a schedule in the account that provides the details on which the summary is based.

III. A GUARDIAN ACCOUNT SHALLMUST CONTAIN SUFFICIENT INFORMATION TO PUT THE INTERESTED PARTIES ON NOTICE AS TO ALL SIGNIFICANT TRANSACTIONS AFFECTING ADMINISTRATION DURING THE ACCOUNTING PERIOD.

Commentary: The presentation of the information account shallmust allow an interested party to follow the progress of the guardian's administration of assets during the accounting period.

An account is not complete if it does not itemize, or make reference to, assets on hand at the beginning of the accounting period.

Illustration:

3.1 The first account for a guardianship may detail the items received by the guardian and for which the guardian is responsible. It must begin with the total amount on the inventory.

Transactions shallmust be described in sufficient detail to give the court and interested parties notice of their purpose and effect. It should be recognized that too much detail may be counterproductive to making the account understandable. In accounts dealing with extensive assets, it is usually desirable to consolidate information with attachments that show detail. For instance, where income from a number of securities is being accounted for, a statement of the total dividends received on each security with appropriate indication of changes in the number of shares held will be more readily understandable and easier to check for completeness than a chronological listing of all dividends received.

Illustrations:

3.2 Extraordinary appraisal costs should be shown separately and explained.

3.3 Interest and penalties in connection with late filing of tax returns should be shown separately and explained.

3.4 Receipts and disbursements shallmust be shown on separate schedules in chronological order. The separate schedules may include totals by account, with separate ledgers for each account, such as securities or financial accounts.

3.5 Changes in asset values due to market fluctuations are not transactions and shallmust not be reflected as a loss or gain, but the estimated current value and carrying value shallmust be shown on the schedule listing assets held at the end of the accounting period.

IV. A GUARDIAN ACCOUNT SHALLMUST CONTAIN TWO2 VALUES, THE ASSET ACQUISITION VALUE OR CARRYING VALUE, AND CURRENT VALUE.

Commentary: In order for transactions to be reported on a consistent basis, an appropriate carrying value for assets must be chosen and employed consistently.

The carrying value of an asset should reflect its value at the time it is acquired by the guardian. When such a value is not precisely determinable, the figure used should reflect a thoughtful decision by the guardian. Assets received in kind should be carried at their value at the time of receipt. For assets purchased during the administration of the guardianship, acquisition cost would normally be used. Use of Federal income tax basis for carrying value is acceptable when basis is reasonably representative of real values at the time of acquisition.

In the Model Account, carrying value is referred to as “guardian acquisition value.” The Model Account establishes the initial carrying value of assets as their value at inception of the guardianship for inventoried assets, date of receipt for subsequent receipts, and cost for investments.

Carrying value would not normally be adjusted for depreciation.

Except for adjustments that occur normally under the accounting system in use, carrying values should generally be continued unchanged through successive accounts and assets should not be arbitrarily “written up” or “written down.” In some circumstances, however, with proper disclosure and explanation, carrying value may be adjusted.

Illustrations:

4.1 Assets received in kind in satisfaction of a pecuniary legacy should be carried at the value used for purposes of distribution.

Illustrations:

4.2 When an asset is held under circumstances that make it clear that it will not be sold (e.g., a residence used by the ward) the guardian's estimate of value would be acceptable in lieuplace of an appraisal.

4.3 Considerations such as a pending tax audit or offer of the property for sale may indicate the advisability of not publishing the guardian's estimate of value. In such circumstances, a statement that value was fixed by some method such as “per company books,” “formula under buy-sell agreement,” or “300% of assessed value” would be acceptable, but the guardian would be expected to provide further information to interested parties upon request.

V. GAINS AND LOSSES INCURRED DURING THE ACCOUNTING PERIOD SHALLMUST BE SHOWN SEPARATELY IN THE SAME SCHEDULE.

Commentary: Each transaction involving the sale or other disposition of securities during the accounting period shallmust be shown as a separate item in one1 combined schedule of the account indicating the transaction, date, explanation, and any gain or loss.

Although gains and losses from the sale of securities can be shown separately in accounts, the preferred method of presentation is to present this information in a single schedule. Such a presentation provides the most meaningful description of investment performance and will tend to clarify relationships between gains and losses that are deliberately realized at the same time.

Increases and decreases in value not related to a sale or other disposition are unrealized gains or losses and should not be shown as such on this schedule.

RULE 5.700. OBJECTION TO GUARDIANSHIP REPORTS

(a) [No Change]

(b) Contents. Any objection shallmust be in writing and shallmust state with particularity each item to which the objection is directed and the grounds on which the objection is based.

(c) Service. The objector shallmust serve a copy of the objection on each guardian and on any other person as directed by the court.

Committee Notes

Rule History

1975 Revision – 2012 Revision [No Change]

2026 Revision: Committee notes revised.

Statutory References [No Change]

Rule References

Fla. Prob. R. 5.020 Pleadings; verification; motions.

Fla. Prob. R. 5.041 Service of pleadings and documents.

Fla. Prob. R. 5.060 Request for notices and copies of pleadings.

Fla. Prob. R. 5.180 Waiver and consent.

Fla. Prob. R. 5.610 Execution by guardian.

Fla. R. Gen. Prac. & Jud. Admin. 2.516 Service of pleadings and documents.

Tabular or graphical material not displayable at this time.

APPENDIX A

INSTRUCTIONS TO GUARDIANS AND GUARDIAN ADVOCATES FOR FILING ANNUAL PLANS

1. Fill in the name of the county in which the case is filed on the second blank line at the top where it reads “IN AND FOR COUNTY.”

2. Print the name of the ward on the line just below the “In Re: Guardianship of” caption.

3. Put the case number in the space marked “CASE NO.” in the upper right-hand corner (same as court file number).

4. On the first blank line after the title of the document (Annual Plan), print the guardian's name.

5. On the next blank line, print the ward's name.

6. Write in the dates for the period of time of the plan. This period should end on the last day of the month of the month you were appointed and begin a full year before that. If you do not know your plan period, please see the chart below. Please call the clerk's office or the appropriate court staff in the county in which you are filing, if you cannot determine the plan period after reviewing the chart.

7. Type or print answers to all of the questions on the plan. If the question does not apply to your ward's circumstances, write in the phrase “not applicable.” Fill in all the blanks. If your ward has a habilitation plan (produced by the social worker or the Florida Department of Children and Families) and it has changed, please provide a copy of the habilitation plan as an attachment to the annual plan. If the habilitation plan has not changed then do not file a copy.

8. In paragraph 9, if your ward participates in groups, include that information in this paragraph.

9. Sign your name, and print your name, address, e-mail address, and phone number where indicated. If there are co-guardian advocates, both must sign the plan.

10. Make a copy of the plan for your records in the event there is a problem and work from it for next year's plan. Make a copy of any attachments to the plan, as well.

11. Mail or hand deliver the original plan to the Clerk of Court of the county in which the case is filed. You MUST also send a copy of the plan to your attorney, if you have an attorney, so that the attorney will know that you have filed the plan and will have a copy of the plan in case there is a problem.

APPENDIX B

ANNUAL ACCOUNTING AND PLAN DATES (IF FISCAL YEAR REPORT PERIOD)

Month Letters Report Begin Report End Report Due Signed Date Date Date January February 1 January 31 May 1 February March 1 February 28 June 1 March April 1 March 31 July 1 April May 1 April 30 August 1 May June 1 May 31 September 1 June July 1 June 30 October 1 July August 1 July 31 November 1 August September 1 August 31 December 1 September October 1 September 30 January 1 October November 1 October 31 February 1 November December 1 November 30 March 1 December January 1 December 31 April 1

Tabular or graphical material not displayable at this time.

FOOTNOTES

1. We have jurisdiction. Art. V, § 2(a), Fla. Const.; see also Fla. R. Gen. Prac. & Jud. Admin. 2.140(b).

PER CURIAM.

COURIEL, C.J., and LABARGA, MUÑIZ, GROSSHANS, FRANCIS, BARRIOS, and TANENBAUM, JJ., concur.

Was this helpful?

Why was this helpful?

Easy to understand

Solved my problem

Other

Why was this not helpful?

Missing the information I need

Too complicated / too many steps

Out of date

Other

Thank you for your feedback!

Trusted by Consumers. Recognized by AI.

As the largest network of trusted legal brands, we help firms build authority across the platforms consumers and AI systems rely on most. Our network helps attorneys strengthen visibility, credibility, and preference where legal decisions begin.

Explore the Network