What you need
Have your last account or the descriptive list, the year’s bank and brokerage statements, and the court’s orders for anything you sold. Your starting figures are the last account’s remainder.
The example follows Octavie Thibodeaux, an invented interdict. Her curator was appointed by judgment of 03/17/2025. This first account runs a year from that day, 03/17/2025 through 03/16/2026.
What you held, plus what came in, less what left, is what remains
The account shows what you held at the start, the revenue, other receipts, disbursements and property disposed of during the period, and what remains at the end. art. 3333 (opens in a new tab)
| Property on hand, 03/17/2025 | $33,386.40 |
|---|---|
| Revenue | 22,972.60 |
| Other receipts | 4,330.00 |
| Total to account for | $60,689.00 |
| Disbursements | 21,111.25 |
| Property disposed of, at list value | 3,800.00 |
| Remainder, 03/16/2026 | $35,777.75 |
Where the figures came from
| Checking | $4,286.40 |
|---|---|
| Savings | 21,500.00 |
| Mutual fund, 80 shares at $95.00 | 7,600.00 |
| On hand | $33,386.40 |
| Social Security, $1,284.00 × 12 | 15,408.00 |
|---|---|
| Teacher’s pension, $612.50 × 12 | 7,350.00 |
| Savings interest | 214.60 |
| Revenue | $22,972.60 |
| Nursing home, $1,650.00 × 12 | 19,800.00 |
|---|---|
| Pharmacy | 684.35 |
| Clothing and personal needs | 426.90 |
| Curator’s bond premium | 200.00 |
| Disbursements | $21,111.25 |
| Checking | 10,263.15 |
|---|---|
| Savings | 21,714.60 |
| Mutual fund, 40 shares at $95.00 | 3,800.00 |
| Remainder | $35,777.75 |
The sale
With the court’s order, her curator sold 40 of the 80 fund shares for $4,330.00. The proceeds are other receipts. The shares leave as property disposed of, at the $95.00 each they carried on the list: $3,800.00.
The $530.00 difference is the gain. It needs no line of its own, because the remainder already holds all $4,330.00 in checking.
Revenue and capital
A curator pays the interdict’s care from revenue. Capital may be spent only when revenue falls short, and only with the court’s authorization. art. 4567 (opens in a new tab)
That is why the account keeps revenue apart from other receipts. Octavie’s revenue, $22,972.60, covered the $21,111.25 paid out. The sale proceeds are capital and stayed in her checking account.
If you are a tutor
A tutor’s account has the same contents. Its year runs from the day of appointment. arts. 4391 (opens in a new tab), 4393 (opens in a new tab)
It is served on the undertutor like a citation, with notice that it can be homologated after 10 days. Oppositions may be filed any time before the court homologates it. arts. 4394 (opens in a new tab), 4395 (opens in a new tab)
A curator mails copies instead. Art. 4569 borrows only the tutor’s rules on contents and cost. The undercurator reviews every account. art. 4565(B) (opens in a new tab)
Common mistakes
Selling without an order
A sale needs the court’s authorization first. You petition with the undercurator’s written concurrence, or by contradictory motion if the undercurator will not concur. arts. 4566(A) (opens in a new tab), 4271 (opens in a new tab)
Paying yourself without the court
The court allows your compensation each year. It is capped at 10% of the year’s revenue unless the court raises it. art. 4274 (opens in a new tab)
Filing late
An account not filed on time is at your expense, not the interdict’s. art. 4398 (opens in a new tab) Failing to render one also counts toward removal. La. R.S. 9:1025(B)(2) (opens in a new tab)
The final account
Interdiction ends when the interdict dies or when a judgment ends it. La. C.C. art. 397 (opens in a new tab)
When your office ends, file a final account in the same shape. A curator of the person files a final personal report. The article sets no number of days. art. 4569(A) (opens in a new tab)
Sources
- La. C.C.P. art. 3333 (opens in a new tab), what an account shows
- La. C.C.P. art. 4569 (opens in a new tab), the curator’s account and copies
- La. C.C.P. art. 4567 (opens in a new tab), revenue and capital
- La. C.C.P. art. 4566 (opens in a new tab), tutorship rules that apply to curators
- La. C.C.P. art. 4271 (opens in a new tab), court approval
- La. C.C.P. art. 4274 (opens in a new tab), compensation
- La. C.C.P. art. 4391 (opens in a new tab), the tutor’s annual account
- La. C.C.P. art. 4394 (opens in a new tab), serving a tutor’s account
- La. C.C.P. art. 4398 (opens in a new tab), cost of a late account
Also for Louisiana: Inventory or Detailed Descriptive List
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