[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-170586-105":53,"doc-detail-170586-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","pto-form-b-and-c-instructions-for-preparing-annual-accounts","PTO Form B and C - Instructions for Preparing Annual Accounts","","Guidance for administrators preparing annual accounts and related forms, including Form B statement of accounts (abstracts 1–4 covering receipts/income, expenditure/payments, assets, and liabilities/loans) and Form C statutory declaration. Explains how opening and closing balance totals must reconcile, required signatures and witnessing, submission steps by email or GPO mail, and conditions for limited versus plenary administrators. Covers accounting period rules, filing deadlines and extensions, and potential tribunal review or fees.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/pto-form-b-and-c-instructions-for-preparing-annual-accounts/170586/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/pto-form-b-and-c-instructions-for-preparing-annual-accounts/170586.png","ImageObject",442,249,{"name":88,"@type":89},"Cart","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-23","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":30},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What must be included in Abstracts 1 to 4 for the annual accounts?","Question",{"text":108,"@type":109},"Abstract 1 covers receipts/income, Abstract 2 covers expenditure/payments, Abstract 3 covers assets, and Abstract 4 covers liabilities/loans. Opening and closing balance information must be shown at the first and last dates of the accounting period respectively.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do totals for the statements need to reconcile?",{"text":113,"@type":109},"Totals (1 plus 2) must equal totals (3 and 4). This ensures the income/receipts side aligns with assets/liabilities totals as required by the form instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the requirements for Form C and signatures?",{"text":117,"@type":109},"A statutory declaration is required; without it the accounts have no effect and will be returned. If there is more than one administrator, all must sign, and signatures must be witnessed by a qualified witness who indicates their title or qualification.",{"name":119,"@type":106,"acceptedAnswer":120},"What happens if accounts are late or not lodged?",{"text":121,"@type":109},"You have an additional 30 days to complete and file after the accounting period ends. If you cannot meet the deadline, contact the Public Trustee in writing requesting an extension; failure to lodge and contact may lead to review by the State Administrative Tribunal and possible summons to attend.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},170586,1791070617,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":30,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":47},18829141979164,"https://eur-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Note the following:\nAt item 1 show ‘Opening balance(s)’ of financial institutions (banks etc) as at the first date of this accounting period\nAt item 4 show ‘Closing balance(s)’ of financial institutions (banks etc) as at the last date of this accounting period\nTotals (1 plus 2) should equal totals (3 and 4).\nDisclaimer: We only collect the information we need to help you, and to meet our obligations. We do everything we can to keep your personal information safe. For more information see our Information Privacy Statement on our website. Should you choose not to provide information necessary for us to assist you, we may be unable to provide you with a service.\nAbstract 1 – Receipts / Income\nSignature of Administrator/s:\nAbstract 2 – Expenditure / Payments\nSignature of Administrator/s:\nAbstract 3 – Assets\nSignature of Administrator/s:\nAbstract 4 – Liabilities / Loans\nSignature of Administrator/s:\nForm C – Statutory Declaration\nPublic Trustee of Western Australia\nDeclare that:\nPlease select either a) or b):\nThis declaration is true and I know that it is an offence to make a declaration knowing that it is false in a material particular.\nThe declaration is made under Oaths, Affidavits and Statutory Declarations Act 2005.\nInstructions for preparing your Annual Account\nWhy do I have to file an account?\nThe Guardianship and Administration Act 1990 requires administrators to report to the Public Trustee about the financial affairs of the person they represent by completing the annual accounts.  Those accounts detail the income, expenditure, assets and liabilities of the represented person for the period of the accounts. The accounts are the means by which the Public Trustee ensures that the financial affairs of the represented person are in order and that the administrator is carrying out his or her responsibilities in the best interests of the represented person.\nWhat is the accounting period?\nEach account normally covers a one-year period starting from the day you were appointed as administrator. This is called the accounting period.  The Public Trustee may allow a different accounting period following receipt of a written request.\nWhen do I file my accounts?\nYou have an additional 30 days after the end of the accounting period to complete the forms and file them with the Public Trustee. It is very important that you file on time or request, in writing, an extension of time. Please retain a copy of the completed account forms for your own records.\nCan I request an extension of time?\nIf you cannot meet the deadline, you should contact to the Public Trustee requesting an extension of time.  You must explain, in writing, why you are unable to complete the forms on time and estimate the additional time that you will require. If the Public Trustee grants an extension, you will be notified in writing. If you fail to lodge accounts and do not contact the Public Trustee, the State Administrative Tribunal may review the order appointing you and you may be served with a formal summons to attend that review hearing.\nWhat happens once the Public Trustee receives the accounts?\nYou will be advised in writing if the accounts are allowed. If there are queries about the accounts, you will be contacted initially by the Private Administrators’ Support Team from the Public Trustee. The Public Trustee may ask you for more information or further documentation.  If the Public Trustee is not satisfied with the details provided, an application may be made to the State Administrative Tribunal to review the accounts and/or to review the order appointing you as administrator.\nSome accounts lodged by administrators may be subject to fees payable to the Public Trustee. The Public Trustee’s fees are prescribed by Parliament and are payable from the represented person’s estate.\nInstructions relating to the Statutory Declaration (Form C)\nYou are required to submit a statutory declaration with your accounts. Without the statutory declaration the accounts have no effe","cbCaifZJhzlzg7uI","https://ap.wps.com/l/cbCaifZJhzlzg7uI","docx",115674,13,"English","# Instructions for preparing your Annual Account\n## Why do I have to file an account?\n## What is the accounting period?\n## When do I file my accounts?\n## Can I request an extension of time?\n## What happens once the Public Trustee receives the accounts?\n## Instructions relating to the Statutory Declaration (Form C)\n## Instructions relating to the Statement of Accounts (Form B – Abstracts 1, 2, 3 and 4)\n## Functions covered by the administration order\n## Grouping income and expenditure","[{\"question\":\"What must be included in Abstracts 1 to 4 for the annual accounts?\",\"answer\":\"Abstract 1 covers receipts/income, Abstract 2 covers expenditure/payments, Abstract 3 covers assets, and Abstract 4 covers liabilities/loans. Opening and closing balance information must be shown at the first and last dates of the accounting period respectively.\"},{\"question\":\"How do totals for the statements need to reconcile?\",\"answer\":\"Totals (1 plus 2) must equal totals (3 and 4). This ensures the income/receipts side aligns with assets/liabilities totals as required by the form instructions.\"},{\"question\":\"What are the requirements for Form C and signatures?\",\"answer\":\"A statutory declaration is required; without it the accounts have no effect and will be returned. If there is more than one administrator, all must sign, and signatures must be witnessed by a qualified witness who indicates their title or qualification.\"},{\"question\":\"What happens if accounts are late or not lodged?\",\"answer\":\"You have an additional 30 days to complete and file after the accounting period ends. If you cannot meet the deadline, contact the Public Trustee in writing requesting an extension; failure to lodge and contact may lead to review by the State Administrative Tribunal and possible summons to attend.\"}]","PTO Form B and C - Instructions for Preparing Annual Accounts | DOCX",1788273170]