Florida Statutes

Fla. Stat. § 744.3679 (2025)

Simplified accounting procedures in certain cases.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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744.3679 Simplified accounting procedures in certain cases.—

(1) In a guardianship of property, when all property of the estate is in designated depositories under s. 69.031 and the only transactions that occur in that account are interest accrual, deposits from a settlement, or financial institution service charges, the guardian may elect to file an accounting consisting of:

(a) The original or a certified copy of the year-end statement of the ward’s account from the financial institution; and

(b) A statement by the guardian under penalty of perjury that the guardian has custody and control of the ward’s property as shown in the year-end statement.

(2) The accounting allowed by subsection (1) is in lieu of the accounting and auditing procedures under s. 744.3678(2). However, any interested party may seek judicial review as provided in s. 744.3685.

(3) The guardian need not be represented by an attorney in order to file the annual accounting allowed by subsection (1).

History.—s. 1, ch. 93-102; s. 18, ch. 2006-178; s. 44, ch. 2021-183.

Notes of Decisions

Cited in 7 cases (2 in the last 5 years), 2000–2021 · leading case: Amendments to the Florida Prob. Rules, 848 So. 2d 1069 (Fla. 2003).

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Amendments to the Florida Prob. Rules, 848 So. 2d 1069 (Fla. 2003). · cites it 2× “§ 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

In Re Amendments to the Florida Prob. Rules, 199 So. 3d 835 (Fla. 2016). · cites it 5× “This rule applies to all guardian accountings required under Chapter 744, Florida Statutes, other than a simplified accounting permitted under section 744.3679, Florida Statutes. (b) Contents.”

In Re: Amendments to the Florida Prob. Rules - 2020 Fast-Track Report (Fla. 2020). · cites it 2× “§ 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

In Re: Amendments to the Florida Prob. Rules - 2020 Fast-Track Report (Fla. 2021). · cites it 2× “§ 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

In Re: Amendments to the Florida Prob. Rules - 2021 Fast-Track Report (Fla. 2021). · cites it 2× “- 19 - § 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

In re Amendments to the Florida Prob. Rules, 948 So. 2d 735 (Fla. 2007). · cites it 2× “§ 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

Amendments to the Florida Prob. Rules, 778 So. 2d 272 (Fla. 2000). · cites it 2× “§ 744.3679, Fla. Stat. Simplified accounting procedures in certain cases.”

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