Sec. 6 . (a) Unless otherwise directed by the court, a guardian (other than a temporary guardian) shall file with the court:
(1) at least biennially, not more than thirty (30) days after the anniversary date of the guardian's appointment; and
(2) not more than thirty (30) days after the termination of the appointment;
a written verified account of the guardian's administration.
(b) A temporary guardian shall file with the court, within thirty (30) days after the termination of the temporary guardian's appointment, and otherwise as ordered by the court, a written verified account of the temporary guardian's administration.
(c) A written verified account required under this section must include the incapacitated person's or minor's current residence and a description of the condition and circumstances of the incapacitated person or minor, including a specific showing of whether guardianship is still necessary and appropriate, and whether any less restrictive alternatives have been considered or implemented.
(d) The court shall conduct a hearing on each verified account filed under this section. The court shall give notice to each person entitled to receive notice that an accounting has been filed and will be acted upon by the court on the date set unless written objections are presented to the court on or before that date. The court shall give the notice required by this subsection, unless waived, to the following:
(1) The protected person, unless waived by the court. If notice to the protected person is waived, the court shall give notice to a person who is not the guardian of the protected person in the following priority:
(A) The protected person's spouse.
(B) An adult child of the protected person.
(C) A parent of the protected person.
(D) A guardian ad litem appointed by the court under subsection (e).
(2) In the case of a protected person who has died, the personal representative of the estate of the protected person, if any.
(3) Any other persons that the court directs.
(e) The court may appoint a guardian ad litem to review on behalf of a protected person an accounting filed under this section if:
(1) the protected person does not have a spouse, an adult child, or a parent; or
(2) the same individual:
(A) served as the protected person's guardian before the death of the protected person; and
(B) is the personal representative of the protected person's estate.
(f) When an account other than an account in final settlement is filed, the court may approve the same ex parte, but the account may be reviewed by the court at any subsequent time and does not become final until an account in final settlement is approved by the court after notice and hearing.
(g) When notice of hearing has been given under this section, the order of the court approving the intermediate account or the final account is binding upon all persons.
(h) When a guardian files with the court proper receipts or other evidence satisfactory to the court showing that the guardian has delivered to the appropriate persons all the property for which the guardian is accountable as guardian, the court shall enter an order of discharge. The order of discharge operates as a release from the duties of the guardian's office that have not yet terminated and operates as a bar to any suit against the guardian and the guardian's sureties, unless the suit is commenced within one (1) year from the date of the discharge.
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