Accounts filed by a tutor are at the expense of the minor, except that an account filed by a tutor who has been removed or an account not filed timely is at the expense of the tutor.
Art. 4398.Cost of Accounting
Book VII. Special Proceedings · Title VI. Tutorship · Chapter 10. Accounting By Tutor · Amendment history unavailable · Last verified July 30, 2026
In one sentenceArticle 4398 charges the cost of a tutor's accounts to the minor's estate as the general rule, but shifts that cost onto the tutor personally when the account is filed by a tutor who was removed or when an account is not filed on time.
Full Text of Art. 4398
Plain-English Summary
Accounting costs money -- preparing the report, serving it, and litigating any opposition all carry expense. Article 4398 assigns that expense as a default to the minor's estate, treating the cost of accounting as a normal, expected part of administering the minor's property, no different from other administrative expenses the estate bears.
The article carves out two exceptions that shift the burden to the tutor instead. The first applies to an account filed by a tutor who has been removed: a tutor pushed out of the role for cause should not be able to pass the cost of accounting for that administration back onto the minor the removal was meant to protect. The second applies to an account that is not filed timely, regardless of whether the tutor was ever removed: late filing itself triggers the cost shift.
Together, these exceptions turn Article 4398 into more than a simple cost-allocation rule. They create a financial incentive for a tutor to file accounts on schedule and to administer the tutorship well enough to avoid removal, since falling into either category means paying for the accounting personally rather than passing that cost along to the minor's estate.
Frequently Asked Questions
Who normally pays for the cost of a tutor's accounting in Louisiana?
The minor's estate. Article 4398 treats accounting costs as a normal expense of the tutorship, charged against the minor's property by default.
Does a removed tutor have to pay for their own accounting?
Yes. Article 4398 shifts the cost of an account filed by a removed tutor onto the tutor personally, rather than leaving it as an expense of the minor's estate.
What happens if a tutor files an account late?
The cost of that account falls on the tutor, since Article 4398 shifts the expense of an untimely-filed account away from the minor's estate regardless of why the tutor was still serving.
Why does Louisiana shift accounting costs onto a removed or late-filing tutor?
To discourage the conduct that led to removal or delay, and to avoid making the minor's estate bear the expense of an accounting made necessary by the tutor's own shortcomings.
Source & verification. Article text is reproduced verbatim from
the Louisiana Code of Civil Procedure (legis.la.gov). Enacted by the Louisiana Legislature.
Last verified July 30, 2026.
· Official source
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