Trust, estate & probate accounting
Every transaction,
accounted for.
We build court-ready fiduciary accountings for trustees, executors, and conservators, and for the attorneys who stand behind them.
Contact UsWhat we offer
Trustees answer to beneficiaries. Executors answer to the court. Conservators answer to both. Whoever holds you to account, we build the record that answers every question before it’s asked.
- 1 Trust Accounting
- 2 Probate & Estate Accounting
- 3 Conservatorship & Guardianship Accounting
- 4 Interim & Final Court Accountings
- 5 Litigation & Surcharge Defense Support
About MacCarley & Sagal
The specialists behind every accounting we file.
We’re not a CPA firm, and we don’t want to be. Most accounting practices treat fiduciary work as a sideline to tax prep or audits. Here, it’s the entire focus, built by a co-founder who’s spent nine years doing exactly this and nothing else. We take the raw transaction history (cash, securities, real property, closely-held interests) and turn it into a narrative a judge, a beneficiary, or opposing counsel can follow without a translator.
Diligent with the probate code. Precise across asset types. Transparent, because we work as an impartial record-keeper, never an advocate.
Our Team
Newly founded. Not newly experienced.
Aaron MacCarley
Co-Founder
Nine years of experience in fiduciary accounting, working exclusively with professional fiduciaries, probate attorneys, and individual trustees across California and Wisconsin.
Boris Sagal
Co-Founder
Spent ten years as a paralegal at Suttell & Hammer, rectifying accounts, before co-founding the firm and bringing that same rigor to every engagement.
Our Process
From first call to final filing.
Every engagement moves through the same ten stages, whether the estate settles in a season or the trust has been open for twenty years.
-
01
Initial Consultation
We talk through the trust or estate, who’s involved, what the court or beneficiaries will require, and what records you’ll need to pull together.
-
02
Send Us the Records
Statements, deeds, brokerage records, and closing documents, sent however works for you: secure upload, mail, or courier.
-
03
We Build the Accounting
Every transaction gets reconciled and scheduled. A simple estate moves fast. A complex one takes as long as it takes to get right.
-
04
Ongoing Communication
We flag open items and missing records as we find them, and keep you apprised of exactly where the accounting stands throughout the engagement.
-
05
Draft for Review
A complete draft goes to you, and to the attorney or CPA overseeing the matter, before anything is treated as final.
-
06
Delivery
The finished accounting arrives in Excel and PDF, ready to file, circulate to beneficiaries, or hand to opposing counsel.
-
07
Revisions
We make the changes requested by the attorney, paralegal, or any other party reviewing the account, until it holds up.
-
08
Invoicing
Once the accounting is accepted, you receive a final invoice for the completed engagement.
-
09
Post-Filing Revisions
If the court or an attorney asks for further changes after filing, we handle those too. No separate engagement required.
-
10
Notes for Next Time
We flag what would make the next accounting faster: cleaner records, a better chart of accounts, whatever will save time down the road.
Contact MacCarley & Sagal
Every asset, every schedule, one airtight account.
Tell us about the trust, estate, or conservatorship, and the deadline you’re working against. We currently serve California and Wisconsin, and we’ll follow up within one business day.