01 / Fiduciary court accounting

Court accountings that balance to the penny.

Custos is the accounting tool for guardians, conservators, and professional fiduciaries. Connect the bank, split principal from income, and file the court-ready annual account in an afternoon, not a week.

Early access. No card. Cancel anytime. 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
Conservatorship of E. Hartwell / 2025 Annual Account
In Balance
Summary of account
Charges
Property on hand, beginning$1,204,118.22
Receipts during period38,470.10
Gains on sale6,910.00
Total charges$1,249,498.32
Credits
Disbursements52,140.16
Distributions to conservatee18,000.00
Property on hand, end$1,179,358.16
Total credits$1,249,498.32
Income $38,470.10 Principal $6,910.00
Charges equal credits$0.00 difference

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 line to see the difference.

Custos, 2025 Annual Account In Balance
Summary of account
Total charges$1,249,498.32
Total credits$1,249,498.32
Income $38,470.10 Principal $6,910.00 52 of 52 receipts
Ready to file: California GC-400$0.00 difference
AnnualAccountWorksheet_FINAL_v7.xlsx Out of balance: $4,212.78
DateDescriptionType?Amount
02/14Dividend, Vanguardincome?9,310.00
03/01Transfer ????2,400.00
04/01Rent, 12 Oak Stprin?27,919.55
06/22Sold US Treasuryincome?50,000.00
08/05Check 2231exp1,140.16
09/12Cash, no receipt?380.00
~80 hrs by hand shoebox of receipts does not tie out
principal or income?? ask attorney
Before Custos With Custos
Before Custos. Every receipt keyed by hand into the court's blank worksheet. Principal and income guessed. The summary does not tie out.
With Custos. Bank feed in, receipts read automatically, principal and income split. The account proves out before the examiner sees it.

Drag the handle, or use the arrow keys

04 / How it works

From shoebox to signed account.

i

Connect the accounts

Link the conservatee's bank and brokerage accounts, or import statements. Every receipt and disbursement lands in one ledger.

First Federal, Checking
247 transactions imported
ii

Split principal from income

Custos tags each transaction the way the court expects. You review, you override, you stay in control.

Dividend, Vanguard
Feb 14, 2025
 IncomePrincipal
iii

Generate the court format

California GC-400. Florida Rule 5.346. The national standard. Schedules foot, the summary balances, every line traces to a source.

California GC-400 In balance PDF ready

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.

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

06 / What is inside

The accounting tool the court already expects.

Nobody else has this

AI receipt capture

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

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

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

Court formats

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

Audit trail

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 never used to train AI models. 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