Principal/income classification
Every transaction classified as principal or income per the Act, with edge cases flagged for CPA judgment — all present, or the accounting does not release.
The most rigorous court-accounting pack a fiduciary can file.
The Fiduciary & Court Accounting Engine assembles a documentation-complete, court-ready fiduciary accounting — every statutory schedule, every principal/income classification, every reconciliation, and the CPA sign-off — checked against the filing court's rules before a licensed accountant releases it.
Every statutory schedule (receipts, disbursements, gains, losses, distributions, property on hand)Principal/income classification per Uniform ActThree-way reconciliation to the pennyLicensed CPA or fiduciary accountant sign-off5-business-day SLA
Why accountings fail
A single misclassification can trigger surcharge liability.
Every trustee, conservator, guardian, and estate executor owes a legal duty to account: a periodic, court-format report of every dollar that flowed through the fiduciary estate, split between principal and income, reconciled to statement balances, and filed on a statutory schedule. Today this is produced by hand — CPAs and estate/probate paralegals keying months of bank statements into legacy software or spreadsheets, then formatting to each court's exacting rules. It is slow, expensive, error-prone, and it exposes the fiduciary to personal surcharge liability when a beneficiary objects.
Most fiduciaries run this by hand, from memory, once or twice a year. The statute has not been read end-to-end since the last time it mattered. That is exactly where completeness gaps hide.
The Fiduciary & Court Accounting Engine exists to close that gap with a single, exhaustive standard applied identically to every file.
41%
of reviewed TX guardianship cases out of compliance (missing reports)
The benchmark
Measured against the letter of the statute — schedule by schedule.
We do not summarize the law and hope. Every accounting is scored against a versioned rule pack tied to the exact text of the Uniform Principal and Income Act and the filing court's format rules. These are the provisions each accounting is held to.
Six statutory schedules
All required schedules constructed from validated data, reconciled to statement balances, and formatted to the court's mandated layout.
Reconciliation to the penny
Beginning balance + receipts - disbursements +/- gains/losses = ending balance, verified against bank and brokerage statements — never estimated.
Court-specific formatting
The accounting is formatted to the exact rules of the filing probate court, including required coversheets, signature blocks, and exhibit labels.
Asset carry-value continuity
Each asset's cost basis, accumulated depreciation, and fair market value are tracked across accounting periods, with a clear audit trail.
Licensed accountant review
A licensed CPA or senior fiduciary accountant reviews flagged exceptions, makes allocation judgment calls, and signs the accounting before release.
How an accounting is built
Intake to licensed release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A licensed CPA or fiduciary accountant signs every release. That order is never reversed.
01
Gap Scan
Upload the trust/estate documents, bank/brokerage statements, and prior accounting. We return a free completeness read: which schedules and classifications you already have, and which are missing.
02
Evidence & statement ingestion
As your authorized clerical agent, we ingest bank and brokerage statements, ledgers, and prior accountings via OCR and structured data extraction.
03
Grounded drafting
The six statutory schedules are drafted from your validated data and the rule pack into field-locked templates — no legal opinions, no invented facts.
04
Deterministic completeness gates
Principal/income classification is verified against the Uniform Act; three-way reconciliation is checked to the penny; court-format rules are enforced; any failure blocks release.
05
Licensed review & sign-off
A licensed CPA or senior fiduciary accountant reviews the exception queue, makes judgment calls on edge cases, and signs the accounting.
06
Delivery
You receive the accounting: all schedules, reconciliation report, classification log, and court-format filing — ready for the fiduciary to file under its own name.
The bar we hold
Rigor you can measure.
100%
Licensed-reviewed
No accounting ships without a CPA or fiduciary accountant signature.
5 days
Standard SLA
From complete intake to released accounting.
<1%
Critical-defect target
Tracked against a gold-standard accounting library.
3
Reconciliation sources
Bank statements, brokerage statements, and prior accounting — every applicable file.
Why the Fiduciary & Court Accounting Engine
Built to be the most thorough option a fiduciary has.
Documentation-complete, by design
The deliverable is completeness itself — every statutory schedule and classification accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A classification error cannot slip past a statutory requirement.
In its lane, on purpose
We prepare documentation and run searches as your clerical agent. We never give legal advice, interact with beneficiaries, or file the accounting.
Engagement
Flat fee, per released accounting. No hourly billing, ever.
Simple, predictable, and aligned with a documentation standard — not a cut of any recovery.
- A free Gap Scan before you commit — see exactly what is missing.
- One flat fee per released Court-Ready Accounting; disclosed pass-through search fees.
- Optional fixed-fee attorney review for high-value or contested matters.
- Optional Continuity Add-on for multi-period accountings, pre-dated to your filing schedule.
FAQ
Questions, answered precisely.
Is the Fiduciary & Court Accounting Engine a law firm?
No. The Fiduciary & Court Accounting Engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. Attorney review is available and recommended for contested or high-value matters.
Do you contact beneficiaries or collect assets?
Never. The Fiduciary & Court Accounting Engine is not a fiduciary and does not contact beneficiaries or manage assets. The fiduciary remains the party responsible for all interactions and filings.
What makes an accounting 'complete'?
Completeness is defined by the statute: all six statutory schedules present, principal/income classification per the Uniform Act, three-way reconciliation to the penny, court-format compliance, and CPA sign-off. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is five business days from complete intake to a licensed-reviewed accounting. The free Gap Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
A flat fee per released accounting, plus disclosed pass-through search costs. No hourly billing and no percentage of any asset value or recovery.
See what's missing before it costs you a surcharge.
Start with a free Gap Scan. Send your trust/estate documents and statements and we'll return a completeness read against every statutory schedule and classification rule.
Documentation-completeness service · not legal advice · the fiduciary files every accounting.