Precision Fiduciary Accounting for California Courts
We prepare specialized, court-ready probate and trust accounting schedules designed specifically for California attorneys, professional fiduciaries, and private trustees. Guaranteed balanced to the penny to clear examiner review.
Specialized Fiduciary Court Services
We don't do tax returns or corporate books. We do one thing exceptionally well: Court-ready fiduciary schedules formatted strictly for the California court system.
Probate Accounting
Preparation of all mandatory schedules (A through F) tied out to the filed Inventory & Appraisal (DE-160/161) to clear examiner review without continuances.
Explore Probate AccountingTrust Accounting
Detailed chronological ledgers and principal/income separation prepared strictly to the California Uniform Fiduciary Income and Principal Act (Probate Code § 16320+).
Explore Trust AccountingEstate Accounting
Transparent transaction tracing, Form 706 vs. Inventory reconciliation, and distribution accounting to shield personal representatives from beneficiary disputes.
Explore Estate AccountingA Rigorous, Court-Tested Process
We understand the precision demanded by California Probate Court examiners—starting with pre-engagement record verification so you avoid mid-project delays.
Primary Records Ingestion
We verify filed Inventories (DE-160/161), bank statements, brokerage records, and closing statements upfront to establish an unassailable opening baseline.
Forensic Reconciliation
Every transaction is categorized into a closed double-entry system, auditing carry values, share counts, receipts, gains, losses, and principal vs. income splits.
Schedule Generation
Preparation of formal California Schedules A through F with statutory compensation calculations under Probate Code §§ 10800/10810.
Court-Ready Filing Packet
You receive a polished, attorney-defensible accounting package ready for attachment to your petition for final distribution.
Frequently Asked Questions
What is required in a California Probate Code § 1060 Summary of Account?
Under California Probate Code § 1060, every accounting must contain a Summary of Account showing: beginning property on hand, cash receipts (Schedule A), gains on sales (Schedule B), disbursements (Schedule C), losses on sales (Schedule D), distributions (Schedule E), and ending property on hand (Schedule F). Charges and credits must balance to the penny.
Why do probate examiners cite variance errors?
Examiners verify the arithmetic before reviewing any individual schedules. If the Summary of Account differs by even one cent from the supporting schedules or statement balances, examiners cannot approve the account because unverified discrepancies jeopardize beneficiary rights.
How do beginning balances relate to the Inventory and Appraisal?
For a first account, the beginning property on hand must match the filed Inventory and Appraisal (Forms DE-160/161) exactly. Carry values cannot be altered to reflect current market value without documenting a realized gain or loss on sale.
How quickly can you prepare an accounting for an upcoming hearing?
Standard turnarounds range from 7 to 10 business days depending on volume. Expedited 3- to 5-day emergency turnarounds are available for attorneys facing imminent probate examiner clearance deadlines.
Need Court-Ready Schedules for an Upcoming Hearing?
Let our forensic fiduciary accountants handle the schedules while your legal team focuses on the hearing.