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GC-400(SUM)Mandatory

Summary of Account—Standard and Simplified Accounts

California · Judicial Council of California · Effective January 1, 2008

This form is used to summarize financial information for accounts related to guardianships and conservatorships. It asks for totals of charges and credits, and details property amounts at the start and end of the accounting period.

The court describes it as: Use this form to summarize the information listed on attached Schedules.

Open the official PDFfrom Judicial Council of California

Where this fits in a case

General & info

Information / general use — not tied to one step of a case

This form is used when summarizing accounts for guardianships and conservatorships, as required by Probate Code sections 1060–1064, 2620.

Either party may file.

Official instructions

How-to guides published by the court for this form.

Common questions

What is this form for?
This form is used to summarize information listed on attached schedules for accounts in guardianships and conservatorships.
Does this form calculate income or loss?
It includes sections for Net Income and Net Loss from a trade or business during the account period.
What information does it track?
It tracks property on hand at the beginning and end of the account period, as well as various charges and credits.

Revision history

No changes recorded since we started tracking this form on October 9, 2026. The current version took effect January 1, 2008.

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