MacCarley & Sagal

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.

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What 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. 1 Trust Accounting
  2. 2 Probate & Estate Accounting
  3. 3 Conservatorship & Guardianship Accounting
  4. 4 Interim & Final Court Accountings
  5. 5 Litigation & Surcharge Defense Support
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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.

9 Years of hands-on fiduciary accounting experience, brought in by our co-founder
2 States served: California and Wisconsin
1 Specialty. Not a CPA firm, and we don’t try to be
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Our Team

Newly founded. Not newly experienced.

Aaron MacCarley

Co-Founder

Nine years of experience in California fiduciary accounting, now bringing that same rigor to trustees, executors, and conservators in 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.

For California Trustees & Attorneys

The accounting still has to get done. Here’s what each alternative actually costs you.

  1. Doing It Yourself

    Time-consuming and error-prone, and it pulls you away from billable work or case management.

  2. A General Bookkeeper

    Doesn’t know UFIPA’s income and principal rules, so what you get still has to be reworked into GC-400 or GC-405 format.

  3. A General CPA

    Focused on tax (Form 1041), not court accounting format or Probate Code sections 16320 through 16375 classification.

  4. An Attorney’s Paralegal

    Billed at an expensive hourly rate for accounting-clerk-level work, and it pulls the attorney’s own time off legal work.

We prepare California court accountings, the kind that go straight into a GC-400 or GC-405 without a rewrite, so you don’t have to become an accountant to do your job.

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.

  1. 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.

  2. 02

    Send Us the Records

    Statements, deeds, brokerage records, and closing documents, sent however works for you: secure upload, mail, or courier.

  3. 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.

  4. 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.

  5. 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.

  6. 06

    Delivery

    The finished accounting arrives in Excel and PDF, ready to file, circulate to beneficiaries, or hand to opposing counsel.

  7. 07

    Revisions

    We make the changes requested by the attorney, paralegal, or any other party reviewing the account, until it holds up.

  8. 08

    Invoicing

    Once the accounting is accepted, you receive a final invoice for the completed engagement.

  9. 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. 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.