Rule 52 Trustee's Account

In Arizona, a trustee does not have to file financial account records with the court unless a judge specifically orders them to. This gives trustees more flexibility in managing a trust without routine court oversight.

If a trustee does choose to file an account for court approval in a county that has a court accountant, they do not have to send the account to that accountant for review or pay the accountant's fee, unless the court requires it.

If any account is filed with the court, it is treated as a private, confidential document. The court keeps it sealed from public view under the court's confidentiality rules.