I am just finding out that I need to do an accounting for my father's account. (Since I lived in a different area from him, there was confusion about which office should attach itself to my accounting). Anyway - I am having to go back from April 2013 to April 2014. I have the form and all of my statements for his VA monies, but many of his bills were paid from a different account which my sister-in-law manages for him (she lives in the same city and takes checks over for him to sign when needed). He receives his military retirement pay and SS in that account, and his assisted living is directly debited. I arranged for an auto deduction every month toward his assisted living (from the fiduciary account). SO - my fiduciary account is very simple - almost always 1 amount in and 1 amount out. However - the accounting form talks about "total assets" and all monies received. Am I expected to have to go through all the auditing of his non-fiduciary account? Any guidance would be appreciated. Thank you.