Practical guidance for CPA firms on delivery models, catch-up reconstruction, staffing, and building capacity without the hiring headache.
A successor trustee inherits the records that exist, not the records that should exist. The accounting still has to tie to the statements, and the gaps have to be named.
Scattered statements, a half-kept check register, and a business nobody else understood can still be rebuilt. The limit is the paper, not anyone's memory of the deceased.
A probate accounting can be numerically tied out and still be the wrong shape for the court. The format is part of the work, and it is local.
A professional fiduciary should get an accounting that ties to the statements, names what is missing, and is reviewed by a licensed CPA before it goes to counsel or the court.
Estate accounting and trust accounting are both fiduciary accountings. The records rule is the same. The form is local, and your attorney confirms it.
A probate accounting is only as usable as the statements behind it. Start with the records. Confirm the court form with your attorney.