CO · rules
C.R.P.P. 31
Accountings and Reports
(a) A fiduciary accounting or report must contain sufficient information to put interested persons on notice as to all significant transactions affecting administration during the
accounting period.
(b) An accounting or report prepared by a personal representative, conservator, guardian, trustee, or other fiduciary must show with reasonable detail:
(1) The receipts and disbursements for the period covered by the accounting or report;
(2) The assets remaining at the end of the period; and
(3) All other transactions affecting administration during the accounting or report
period.
(c) Accountings and reports that substantially conform to JDF 942 for decedents’
estates, JDF 885 for conservatorships, JDF 834 for minor guardianships, and JDF 850 for
adult guardianships will be considered acceptable as to both content and format for
purposes of this rule. All other fiduciary accountings and reports must comply with the
requirements of subsection (b).
(d) The court may require the fiduciary to produce supporting evidence for any and all
transactions.
History
Source: Entire chapter amended and adopted June 28, 2018, effective September 1, 2018.
Provenance
- Source
- content.leg.colorado.gov
- Retrieved
- 2026-09-15
- Edition
- 2026-09-15
- Content hash
3dece65031e1fa768fc715436358f889acad652f04e33098b8cb4e236b368085
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