An accounting report is a document by which a trustee, curator or guardian reports on their management of the estate belonging to an incapable person or minor. 

It is an informative document prepared by the trustee, curator or guardian to be presented to a third party. The accounting report also aims to protect the incapable person or minor from abuse and mismanagement that may be carried out by a trustee, curator or guardian.

It is recommended and prudent to prepare this accounting report annually as well as at the end of the term of the trustee, curator or guardian.

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