01 / Fiduciary court accounting

File the annual account in an afternoon, not a week.

Custos connects the bank, splits principal from income, and produces a court-ready annual account that balances to the penny. Built for guardians, conservators, and professional fiduciaries.

Early access. No card required. Built for solo and small practices.

California, Arizona, Washington, and Nevada, plus the ACTEC national standard.

iConnect the bank iiSplit principal and income iiiFile your court format
Annual Account Summary
Conservatorship of E. Hartwell
Case No. 2025-PR-04417 · Jan 1 to Dec 31, 2025
In Balance
Schedule A · Charges
Property on hand, beginning$1,204,118.22
IInterest and dividends$38,470.10
PGains on sale$6,910.00
Total charges$1,249,498.32
Schedule B · Credits
Disbursements$52,140.16
Distributions to conservatee$18,000.00
Property on hand, ending$1,179,358.16
Total credits$1,249,498.32
Charges equal credits$0.00 difference
Built on the court's own formats
CA GC-400 MI PC 584 FL Rule 5.346 NY Article 81 ACTEC standard

02 / The status quo

The current options,
in numbers.

Every year, the same scramble. A blank worksheet, a shoebox of receipts, and a deadline.

80+
hours a year on a single accounting, by hand
$2,000+
for the clunky desktop incumbent
$1,000s
a year for the enterprise tools
0
modern tools priced for a solo practice

03 / Before and after

One misclassified line
can cost you.

Conservators file penny for penny. Mix principal and income, miss a voucher, or let the charges miss the credits, and the court bounces the account back. Drag the divider to compare. The court does not accept "close enough."

Custos, 2025 Annual Account In Balance
Schedule A · Charges
POpening balance$284,500.00
IInterest income$412.18
IDividend income$1,890.44
PSale of securities$22,000.00
Total charges$308,802.62
Schedule B · Credits
Care facility (12 months)$48,000.00
Medical expenses$6,240.15
Attorney fees (court-approved)$3,200.00
Investment purchases$18,000.00
Property on hand, ending$233,362.47
Total credits$308,802.62
Charges equal credits, ready to file$0.00 difference
AnnualAccountWorksheet_FINAL_v7.xlsx Out of balance: $4,212.78
DescriptionAmountP or I?Receipt
Opening balance$284,500.00PY
Interest, checking$412.18???N
Dividend, VTSAX$1,890.44???N
Sale of stock$22,000.00P?partial
Care facility, Jan$4,000.00I?Y
Medical, Dr. Okonkwo$340.00IMISSING
Attorney fees$3,200.00P?Y
 
 
 
 
 
Is the stock sale principal or income? Ask the attorney. Still need to reconcile the $4,212.78 before filing.
Before Custos With Custos
Before Custos. Every line keyed by hand into the court's blank worksheet. Principal and income guessed, receipts missing, and the summary does not tie out.
With Custos. Bank feed in, receipts read automatically, every line tagged principal or income. The account proves out before the examiner ever sees it.

Drag the handle, or use the arrow keys

04 / How it works

From shoebox to signed account.

01

Connect the accounts

Link the bank and brokerage, or import statements. Every receipt and disbursement lands in one ledger, no CSV gymnastics.

02

Split principal from income

Custos tags each transaction under UPIA and UFIPA. You review, you override, you stay in control.

03

Generate the court format

Schedules foot, the summary balances, every line traces to a source. Export the CA GC-400 and file.

Custos is preparing the 2025 account in an afternoon
Importing from First Federal and Vanguard
Dividend, Vanguard$38,470.10
Sale of US Treasury$6,910.00
Care facility, March$4,345.01
Splitting principal from income
IDividend, VanguardUPIA §4, income
PSale of US TreasuryUPIA §5, principal
Footing the schedules against CA GC-400
Charges equal credits$0.00 difference
Court-ready account, balanced to the penny

05 / Control and accuracy

Nothing files without your review.

Every figure traces back to a statement or a receipt. The summary will not let you file until charges equal credits. You see exactly what the examiner will see, before they see it.

Pre-filing review
Charges equal credits
$0.00 difference, verified before filing
Every disbursement has a voucher
52 of 52 receipts attached
Principal and income assigned
No line left unclassified
Every line traces to a source
Bank statement reference on each entry
Court format validated
CA GC-400 schedule order confirmed
Ready to file All checks passed

06 / What is inside

The accounting tool the court already expects.

Nobody else has this
AI receipt capture

Photograph and file.

Photograph a receipt. Custos reads the date, payee, and amount, categorizes it, and attaches it to the line.

Receipt, Walgreens, $42.18Attached
Principal and income engine

UPIA and UFIPA, built in.

Automatic classification under UPIA and UFIPA rules, with one-click overrides. Gains and losses on a sale post to principal against carry value.

It always balances

$0.00 every time.

Self-footing schedules. Out of balance is flagged before you file, not after.

Court formats

The format the court expects.

CA GC-400, MI PC 584, FL Rule 5.346, NY Article 81, and the ACTEC standard.

Audit trail

Every change, recorded.

Every edit logged. Amend a filed account and re-export without breaking the original.

07 / From the field

We did not invent this problem.

Most of them use Quicken to manage client accounts. A fact I find stunning given that Quicken is not designed to handle these unique kinds of accounts. A California professional fiduciary, Quicken Community
Maintain separate Principal and Income accounts. If anyone has a solution that does not require a lot of manual entry, it would be good to learn what it is. A trustee, Quicken Community

Real, public posts from fiduciaries describing the work Custos automates.

08 / Trust

Built around the rules courts actually use.

Principal and income under UPIA and UFIPA. The National Fiduciary Accounting Standards. Your client financials stay yours.

UPIA and UFIPA aware Bank-level encryption No AI training on your data Full audit trail

09 / Pricing

Less than one billable hour a month.

SoloMost popular
$69per month

For the independent fiduciary.

  • All court formats
  • Bank feeds and AI receipt capture
  • Unlimited accountings
  • Principal and income engine
Get early access
Practice
Talk to us

For 1 to 5 person practices.

  • Everything in Solo
  • More active cases
  • Team access
  • Priority support
Contact us

Lackner runs into the thousands. OneSource runs into the thousands a year. Custos is $69 a month.

10 / Questions

The things fiduciaries ask first.

Does it support my state?
Custos ships California GC-400 and GC-405, Michigan PC 584, Florida Rule 5.346, Wisconsin GN-3500, and New York Article 81, plus the ACTEC national standard that most courts accept. Tell us your county and we will confirm the format before you commit.
How does the principal and income split work?
Every transaction gets a principal or income tag based on UPIA and UFIPA rules. Interest, dividends, and rent default to income. Sale proceeds and capital gains default to principal. You review each one and override with a single click.
Can I import from Quicken or Excel?
Yes. Import a CSV or a Quicken export, or connect the bank directly. Your prior year's closing balances become this year's opening balances, and Custos refuses an opening balance that does not match last period's close.
Is my data secure?
Bank-level encryption in transit and at rest. Your client financials are yours alone, never shared, never resold, never used outside your account. Soft deletes and full retention, and the audit trail records every change.
Does Custos replace my attorney or CPA?
No. Custos produces the accounting and proves the math. You and your counsel still review and file it. It is software for preparing fiduciary accountings, not legal, tax, or accounting advice.

11 / Early access

Get your week back.

Stop dreading the annual accounting. Join the early access list and we will reach out before launch.

No spam. We will only email you about early access.

Get early access