Sec. 1163.002.  ANNUAL ACCOUNT REQUIRED UNTIL ESTATE CLOSED.  (a)  A guardian of the estate shall file an annual account conforming to the essential requirements of Section 1163.001 regarding changes in the estate assets occurring since the date the most recent previous account was filed.
(b)  The annual account must be filed in a manner that allows the court or an interested person to ascertain the true condition of the estate, with respect to money, securities, and other property, by adding to the balances forwarded from the most recent previous account the amounts received during the period covered by the account and subtracting the disbursements made during that period.
(c)  The description of property sufficiently described in an inventory or previous account may be made in the annual account by reference to the property.
Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.