The guardian has a duty to account to the former minor at the termination of his guardianship when the minor attains the age of eighteen (18) years. It may be that the minor remains incapacitated and requires a guardian even after attaining majority. See Chapter 6. In order to obtain a discharge, the account must be filed with the Court. While this is the recommended procedure for concluding a minor’s estate, it is not required by law. See PEF Code §5161. Frequently, the former minor cannot afford the expense of an Orphans’ Court audit and prefers an informal settlement of the estate. Counsel for guardians who choose to proceed in this fashion must take extreme care in providing an accurate accounting and obtaining a full acknowledgment and release of liability from the former minor.