What must a Florida trust accounting include?

Generally, a §736.08135 trust accounting shows the trust's assets and liabilities, its receipts and disbursements, and any compensation paid — in enough detail for a beneficiary to understand the administration during the accounting period.

How often must a Florida trustee provide an accounting?

Generally, a trustee of an irrevocable trust must provide a trust accounting at least annually, on the trust's termination, and on a change of trustee, to each qualified beneficiary (§736.08135) — unless the requirement is properly waived.

Who is entitled to a Florida trust accounting?

Generally, the qualified beneficiaries defined in §736.0103 are entitled to a trust accounting. Exactly who qualifies depends on the trust terms and the facts — a good question for attorney review. This is general information, not legal advice.

Florida Trust Accounting — A Trustee's Duty to Account

Last updated August 14, 2026

Not sure whether you owe an accounting, or to whom?

Start the free role check

The governing provisions

Duty to inform and account
§ 736.0813 ↗ (Opens in a new windowSe abre en una ventana nuevaLouvri nan yon nouvo fenètОткроется в новом окнеנפתח בחלון חדש)
Plain-language explanation pending Florida attorney review. See the official statute via the link above.
Trust accountings
§ 736.08135 ↗ (Opens in a new windowSe abre en una ventana nuevaLouvri nan yon nouvo fenètОткроется в новом окнеנפתח בחלון חדש)
Plain-language explanation pending Florida attorney review. See the official statute via the link above.

Good practices

Open a dedicated Trust account; never commingle Trust funds with your own.

Florida Trust accounting

The governing provisions

Duty to inform and account

Trust accountings

Good practices

Related reading

Frequently asked questions