Kentucky Revised Statutes

Ky. Rev. Stat. § 385.192 (2026)

Accounting by and determination of liability of custodian

✓ current as of May 2026
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(1) A minor who has attained the age of fourteen (14) years, the minor's guardian of the person or legal representative, an adult member of the minor's family, a transferor, or a transferor's legal representative may petition the court:

(a) For an accounting by the custodian or the custodian's legal representative; or

(b) For a determination of responsibility, as between the custodial property and the custodian personally, for claims against the custodial property unless the responsibility has been adjudicated in an action under KRS 385.172 to which the minor or the minor's legal representative was a party.

(2) A successor custodian may petition the court for an accounting by the predecessor custodian.

(3) The court, in a proceeding under KRS 385.032 to 385.222 or in any other proceeding, may require or permit the custodian or the custodian's legal representative to account.

(4) If a custodian is removed under KRS 385.182(6), the court shall require an accounting and order delivery of the custodial property and records to the successor custodian and the execution of all instruments required for transfer of the custodial property. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 182, sec. 19, effective July 15, 1986.

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2001–2022 · leading case: Peter v. Gibson, 336 S.W.3d 2 (Ky. 2010).
Peter v. Gibson, 336 S.W.3d 2 (Ky. 2010). · cites it 28× “2001), we recognized that the General Assembly gave district courts exclusive jurisdiction to order a custodian to make an accounting under the UTMA through KRS 385.192. However, KRS 385.192 allows only the following persons "to petition the district court for an accounting"…”
Privett v. Clendenin, 52 S.W.3d 530 (Ky. 2001). · cites it 5× “KRS 385.192(1). Unfortunately for Privett, the UTMA grants exclusive jurisdiction over such claims to the district court.”
Maratty v. Pruitt, 334 S.W.3d 107 (Ky. Ct. App. 2011). “2001), the Kentucky Supreme Court, interpreting district court’s jurisdiction over a custodian’s accounting under the Uniform Transfers to Minors Act, KRS 385.192(1), stated that “[a]n ‘accounting’ is defined as an adjustment of the accounts of the parties and a rendering of a…”
Est. of Phillis T. Worrall by James Worrall v. J.P. Morgan Bank, N.A., Tr. of the James P. Thompson Trust (Ky. 2022). “2001) (interpreting district court jurisdiction over a custodian’s accounting under KRS 385.192(1)); Maratty v. Pruitt, 334 S.”
Debra Goff, Individually & as of Est. of Elbert Goff, Sr. v. Honorable Brian C. Edwards (Ky. 2022). “Upon review of these cases and the various statutes at issue in each, other than Maratty perhaps, 5 we do not view the cases as adding to the guidance for resolving district and circuit court jurisdiction disputes in probate matters under KRS Chapter 395 and Chapter 24A.”
— Ky. Rev. Stat. § 385.192(1) — 5 cases
Privett v. Clendenin, 52 S.W.3d 530 (Ky. 2001). “KRS 385.192(1). Unfortunately for Privett, the UTMA grants exclusive jurisdiction over such claims to the district court.”
Peter v. Gibson, 336 S.W.3d 2 (Ky. 2010). “2001), we recognized that the General Assembly gave district courts exclusive jurisdiction to order a custodian to make an accounting under the UTMA through KRS 385.192. However, KRS 385.192 allows only the following persons "to petition the district court for an accounting"…”
Maratty v. Pruitt, 334 S.W.3d 107 (Ky. Ct. App. 2011). “2001), the Kentucky Supreme Court, interpreting district court’s jurisdiction over a custodian’s accounting under the Uniform Transfers to Minors Act, KRS 385.192(1), stated that “[a]n ‘accounting’ is defined as an adjustment of the accounts of the parties and a rendering of a…”
Est. of Phillis T. Worrall by James Worrall v. J.P. Morgan Bank, N.A., Tr. of the James P. Thompson Trust (Ky. 2022). “2001) (interpreting district court jurisdiction over a custodian’s accounting under KRS 385.192(1)); Maratty v. Pruitt, 334 S.”
Debra Goff, Individually & as of Est. of Elbert Goff, Sr. v. Honorable Brian C. Edwards (Ky. 2022). “Upon review of these cases and the various statutes at issue in each, other than Maratty perhaps, 5 we do not view the cases as adding to the guidance for resolving district and circuit court jurisdiction disputes in probate matters under KRS Chapter 395 and Chapter 24A.”
— Ky. Rev. Stat. § 385.192(3) — 1 case
Peter v. Gibson, 336 S.W.3d 2 (Ky. 2010). “2001), we recognized that the General Assembly gave district courts exclusive jurisdiction to order a custodian to make an accounting under the UTMA through KRS 385.192. However, KRS 385.192 allows only the following persons "to petition the district court for an accounting"…”
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