BETWEEN PATRIMONIALISM AND EXISTENTIAL PROTECTION: THE LEGAL LIMITS OF THE DUTY TO RENDER ACCOUNTS IN GUARDIANSHIP WITHOUT ASSETS

Abstract

This article analyzes the impact of the Brazilian Person with Disabilities Statute (Law No. 13,146/2015) on guardianship, highlighting the gap between its functional-existential paradigm and formalistic financial supervision. It questions the legal requirement for accounting and annual financial statements (Arts. 1,756 and 1,757 of the Civil Code and Art. 84, § 4, of the EPD) when the ward lacks assets and relies solely on social welfare benefits (BPC). The objective is to examine this inadequacy and propose the social report to evaluate the ward's well-being. The methodology uses qualitative and descriptive legal research, applying a deductive approach based on legislation, doctrine, STJ case law, and CNAS and TJPR regulations. It concludes that imposing financial accounting on subsistence income creates an undue burden on the guardian and misrepresents the protective purpose of the institute. It advocates for existential supervision through social reports prepared by judicial social workers or accredited experts, protecting SUAS teams from function deviation (CNAS Resolution No. 119/2023) and fostering human dignity