Art. 4391.Duty to Account; Annual Accounts

An accounting is the tutor's formal report of what they have received, spent, and still hold on the minor's behalf. Chapter 10 sets the rules for how and when that report gets made, reviewed, and approved. Article 4391 supplies the recurring baseline: a tutor has to file an account annually, with the clock running from the day of appointment rather than the calendar year, so each tutor's filing schedule tracks their own tenure.

That annual rhythm differs from the accounting cadence for a succession representative winding down an estate, whose administration is typically aimed at a defined conclusion. A tutorship, by contrast, can run for years while a minor grows up, so Article 4391 builds in regular check-ins rather than waiting for the tutorship to end before anyone reviews the tutor's management.

The annual account is a floor, not a ceiling. The court can order an account at any other time, either on its own motion or on the application of any interested person -- a category that reaches beyond the undertutor's specific power to compel an accounting under Chapter 6, extending to anyone with a legitimate stake in how the minor's property is being managed.