Art. 4393.Contents of Account
Book VII. Special Proceedings · Title VI. Tutorship · Chapter 10. Accounting By Tutor · Amendment history unavailable · Last verified July 30, 2026
Full Text of Art. 4393
Plain-English Summary
Rather than writing out a separate, freestanding list of what belongs in a tutor's account, Article 4393 borrows the content standard already established for a succession representative's account and applies it here. Both roles involve a fiduciary managing someone else's property and answering periodically for it, so the same basic reporting content -- what came in, what went out, and what remains -- fits both.
In practice, that means a tutor's account has to lay out the fiduciary's dealings with the minor's property in enough detail for the court, the undertutor, or another interested party to evaluate whether the administration was proper: receipts and disbursements, the property remaining on hand, and the other information a thorough accounting requires to be meaningful rather than a bare summary.
Borrowing this standard rather than drafting a new one keeps the two fiduciary-accounting systems in Louisiana civil procedure consistent with each other. A court, an attorney, or an interested party familiar with what a succession account must show does not need to learn an entirely separate framework to evaluate a tutor's account.
Frequently Asked Questions
What information must a tutor include in an accounting under Louisiana law?
The same matters required in a succession representative's account -- a full reckoning of receipts, disbursements, and remaining property sufficient for the court and interested parties to evaluate the administration.
Why does Article 4393 point to the succession representative's accounting standard instead of stating its own?
Because both a tutor and a succession representative are fiduciaries managing someone else's property, applying a shared content standard keeps Louisiana's fiduciary-accounting rules consistent rather than creating separate frameworks for the same basic task.
Is a bare summary of income and expenses enough to satisfy Article 4393?
No. The standard incorporated by reference calls for the same detailed content a succession account requires, which goes beyond a simple summary.