Court-ready trust and probate accounting.
COURT & TRUST ACCOUNTING
Prepared to California Probate Code §1060–1064. Filed on time. Defended in court. Trusted by attorneys and fiduciaries across Los Angeles County.
PROBATE CODE §1060-1064 · CPA-PREPARED · ATTORNEY-COORDINATED · FILED ON TIME
The instrument
What a court accounting actually is.
A court accounting is a formal report of every transaction in a trust, estate, or conservatorship — filed with the California probate court, prepared to statutory format, and defensible under objection. It's not bookkeeping. It's not a tax return. It's a legal document that must reconcile to the penny across the entire accounting period.
We prepare court accountings for trustees, conservators, executors, guardians, and their attorneys — under California Probate Code §1060-1064, Rules 7.575-7.577, and the Judicial Council forms (GC-400, GC-405, GC-1090, DE-165 series). Every accounting comes with the schedules, summary, and supporting workpapers courts require.
01
Summary of Account
Statutory summary matching Probate Code §1061 — receipts, disbursements, gains, losses, distributions, and ending balance.
Every accounting includes.
Deliverables
02
Schedule of Receipts
Every dollar in during the accounting period, categorized by source (income, principal, distributions received).
03
Schedule of Disbursements
Every dollar out, categorized by type (administration expenses, distributions, taxes, professional fees).
04
Schedule of Assets on Hand
Complete inventory at period-end, valued per statute (fair market value or acquisition basis, as applicable).
05
Gains, Losses & Distributions
Realized gains/losses on principal, income earned, and distributions to beneficiaries — reconciled and detailed.
06
Supporting Workpapers
Bank statements, brokerage statements, and receipts — organized, indexed, and delivered as an evidentiary packet to your attorney.
Trust
Trust accounting
Revocable, irrevocable, and irrevocable-after-settlor's-death trusts. First, ongoing, and final accountings. Prepared to §16063 standards for beneficiary distribution or §1060 standards for court filing.
What we prepare.
Accounting types
Probate
Probate estate accounting
Executor accountings for probate estates. First, subsequent, and final. Formatted to DE-165 with all required schedules.
Conserv
Conservatorship accounting
Annual, biennial, and final conservatorship accountings on GC-400, GC-405 series. Prepared with the mandated statutory format.
Guardian
Guardianship accounting
Guardian-of-the-estate accountings on GC-400 series. Filed at intervals set by the court.
Governing authority
Prepared to statute. Defensible under objection.
Cal. Prob. Code §1060-1064
Court accountings — trust, estate, conservatorship, guardianship
Cal. Prob. Code §16063
Trustee accountings to beneficiaries
Cal. Rules of Court 7.575-7.577
Accounting format and content requirements
Judicial Council GC-400/405
Conservator and guardian accountings
Judicial Council DE-165
Probate estate accountings
Cal. Prob. Code §2620
Conservator accounting timing
When an accounting is objected to by a beneficiary or contested at hearing, the burden is on the fiduciary to defend it. We prepare every accounting with that eventuality in mind: reconciled, sourced, and structured so the attorney can walk it into court.
Intake + statement gathering
We coordinate directly with your attorney (or you, if self-directed). Bank statements, brokerage statements, receipts, and prior accountings all delivered to us via Egnyte — encrypted, permissioned.
How the process runs.
The process
Reconciliation
Every account reconciled month-by-month across the entire accounting period. Any missing statements — we request them from institutions directly (with authorization).
Categorization + statutory schedules
Every transaction categorized to statutory format. Principal vs. income accounted correctly. Distributions traced. Gains and losses realized.
Draft accounting delivery
Full draft accounting delivered to your attorney with all schedules, summary, and supporting workpapers as an indexed evidentiary packet. Turnaround: 3–6 weeks depending on volume.
Court filing + hearing support
Attorney files the accounting with the court. If objections arise, we're available to answer questions, provide additional supporting detail, or testify as preparer of record.
Who we work with
Who we work with.
Probate attorneys — we prepare accountings to your specification, coordinate directly with your paralegal, and stay available for hearing support.
Trustees & fiduciaries — professional and family trustees who need a CPA to prepare accountings that stand up to beneficiary review.
Conservators & guardians — court-appointed and family, filing annual or biennial accountings on the statutory schedule.
Executors & administrators — probate estate final accountings, coordinated with the probate court's calendar.
Beneficiaries — occasionally engaged to review accountings prepared by others when questions arise.
Common questions
Attorney and fiduciary FAQ.
What's your turnaround time?
A typical trust or estate accounting takes 3-6 weeks from complete document intake to draft delivery. Rush timelines available at premium — we've turned around emergency accountings in 10 business days.
What do you need from me to start?
Bank and brokerage statements covering the accounting period, prior accountings (if any), trust/will document, and any distribution records. We provide an intake checklist tailored to the accounting type.
Will you testify if the accounting is contested?
Yes. As preparer of record, we're available to answer questions from counsel, opposing counsel, and the court. Our workpapers are structured so testimony is a walk-through of the schedules, not a scramble.
Do you coordinate with the attorney or the fiduciary directly?
Either. Most engagements come through the attorney and we work primarily with your paralegal — but we can also engage directly with a fiduciary who's self-directed.
Do you file with the court, or does the attorney?
The attorney files. We prepare the accounting and supporting workpackets. Filing, hearing scheduling, and court communication are the attorney's role.
Are you insured?
Yes. Professional liability coverage in place, current and reviewable on request.
What's your pricing?
Court accountings are quoted per engagement based on accounting period length, number of accounts, and transaction volume. Simple final accountings can start around $3,500. Complex multi-year contested accountings scale from there. Fixed-fee quotes provided before work begins.
Do you handle out-of-county California cases?
Yes. We regularly file in LA County, Orange, Ventura, San Diego, Riverside, and Santa Barbara. Format and rules are statutory statewide — county-specific local rules we accommodate.
Engage us
When the court asks for numbers, they should be right.
Court-ready trust, estate, and conservatorship accountings. Prepared to statute. Defensible under objection. Attorneys — get an engagement letter and a fixed quote in one call.