Senior Accountant for CTAPP

Job Description

Office of Regulation

Annual Salary Range: $104,308 - $139,079

FLSA Exempt / Union Represented

This position allows for up to 4 days of remote work per week.

The deadline to apply is 8/15/2026, 11 pm.

About the Office

The Division of Regulation ensures State Bar licensees comply with obligations imposed by the State Bar Act, the Rules of Court, and the Rules of the State Bar, including annual reporting and registration, licensing fee, Client Trust Account Protection Program (CTAPP), Minimum Continuing Legal Education (MCLE) requirements, and other programs and services. California attorneys are responsible for safekeeping over $14 billion in funds held in trusts for their clients and other persons.

The CTAPP program within the Division of Regulation was implemented in 2023, and was designed to proactively enhance public protection related to an attorney's handling of entrusted funds and property by ensuring proper accounting and safeguards for client and third-party funds entrusted to attorneys and by educating and supporting attorneys with the ethical and accounting requirements of managing client trust accounts.

About the Role

The CTAPP Senior Accountant plays an important role in the CTAPP team. This position involves conducting and reviewing agreed-upon procedures engagements and investigative audits of attorneys' trust accounting practices to ensure compliance with applicable laws, including the Rules of Professional Conduct. The Senior Accountant performs procedures, analyzes and prepares documents of PBC records, writes specific and detailed description of findings based upon their observations, recommends conclusions and recommendations based upon observations, and communicates with licensees to educate and recommends corrective actions. Additionally, this role requires review of external accountants' engagements, emphasizes effective communication and knowledge of accounting practices, auditing standards, and investigative methodologies. This role also serves as reviewer of CTAPP Accountants' work, including evaluation of proposes conclusions and recommendations of compliance review findings, as well as overall outcome determination of the compliance review.

The Ideal Candidate

Has experience and is technically proficient in performing attestation engagements; has served as a reviewer of other team members' work; communicates clearly and effectively both verbally and in writing; efficiently manages their time and proactively communicates with team members; exercises sound judgment in discerning important versus unimportant details; enjoys and is skilled in educating others about accounting and compliance standards and practices; is flexible and creative in solving emerging issues; can see both the big picture and the detail support. This person will be driven to be a resource for the CTAPP Accountants and our licensees and works with excellence.

Definition

Under general supervision, the Client Trust Account Protection Program (CTAPP) Senior Accountant performs professional accounting and investigative work, including planning, organizing, and performing compliance reviews and complex investigative audits of attorney trust accounts to confirm licensee compliance with applicable laws, including the Rules of Professional Conduct; prepares compliance reviews and investigative audit reports; reviews, analyzes, and approves recommended outcomes for the compliance reviews and investigative audits conducted by CTAPP Accountants; coordinates with external accountants and communicates with licensees; and performs other related functions as assigned. The CTAPP Senior Accountant may act as an individual contributor or serve in a lead capacity over engagement teams or individual professional, technical, and support staff.

Distinguishing Characteristics

The CTAPP Senior Accountant is distinguished from the higher-level CTAPP Supervising Accountant in that the CTAPP Senior Accountant is focused on reviewing compliance reviews and performing complex investigative audits, whereas the CTAPP Supervising Accountant provides supervisory expertise regarding the outcome of complex compliance reviews and investigative audits and exercises a higher degree of independent judgment and decision making in overall policy making and refinement of processes and procedures.

The CTAPP Senior Accountant classification is distinguished from the lower-level CTAPP Accountant in the series in that the CTAPP Senior Accountant assumes greater responsibility for conducting more complex investigative audits that require specialized knowledge, abilities, skills, and experience in accordance with the procedures and policies of the CTAPP Program and the State Bar, and exercises more independent judgment in the performance of their duties. Duties involve highly complex and sensitive issues and incumbents are expected to work with minimal direction.

Examples of Essential Duties

Duties may include, but are not limited to, the following:

• Performs sensitive, and complex compliance review procedures and enhanced investigative audits of attorney client trust accounting records.
• Analyzes investigative reports and other records and prepares reports of findings.
• Ensures accuracy of information and effectively communicates findings both verbally and in writing.
• Makes recommendations for identified violations of the Rules of Professional Conduct.
• Reviews the work of external accountants in their role as agents of the State Bar, ensuring that contract requirements are followed and in accordance with State Bar policies.
• Confers with senior management staff to discuss, evaluate, and make policy and procedures recommendations regarding compliance reviews and investigative audits.
• Uses professional judgment and State Bar developed guidelines to recommend appropriate outcomes of compliance reviews, including mandatory corrective action plans and referrals to the Office of Chief Trial Counsel for discipline.
• Serves in a lead capacity over engagement teams or may supervise individual professional, technical, and support staff.
• Performs other duties that may not be specifically included within this position description but are consistent with the general level of the job and the responsibilities described.

Employment Standards

Knowledge of:

• Principles of U.S. Generally Accepted Accounting Practices (GAAP).
• Principles of U.S. Generally Accepted Auditing Standards (GAAS).
• Principles and practices of electronic data processing necessary to audit financial records.
• Principles of computer information systems, including database, report generation, word processing, and spreadsheet analysis in auditing software management, Microsoft Word, and Excel.
• Principles of problem identification, analysis, and resolution.
• Principles of data analysis and research tools.
• Principles of effective written and verbal presentations.
• Principles of public relations/customer service.
• Principles of organizational behavior and conflict resolution.
• Principles of project planning and implementation.
• Within the introductory period, obtain a working knowledge of the State Bar office and functions.
• Within the introductory period, obtain a working knowledge of the law governing the proper use of trust accounts, trust account recordkeeping requirements and the duties of licensees holding entrusted funds.

Ability to:

• Plan, organize, direct, and conduct compliance reviews and investigative audits, including analysis of financial records, digital files, and other related documents and automated financial systems utilizing a variety of professionally accepted accounting methodologies to identify violations of the California Rules of Professional Conduct, including evidence of economic fraud or criminal or unethical activity.
• Provide guidance, training, and lead direction to junior staff in conducting compliance reviews and investigative audits.
• Utilize audit management software to organize, plan, assign, and execute procedures.
• Monitor and recommend refinement of standard compliance review procedures.
• Adjust audit management procedures as needed and provide guidance to both internal and external accountants when adjustments and procedures requirements are updated.
• Use professional judgment to recommend an appropriate outcome of a compliance review or investigative audit and communicate expectations to the licensee in a clear, professional, and educational manner.
• Communicate clearly and effectively in person, by telephone, computer, and in writing.
• Speak publicly to large groups of people.
• Perform under stress and adopt practical courses of action.
• Effectively interact with others.
• Effectively address conflict.
• Create professional work products, including detailed analysis, utilizing computer applications such as Microsoft Word, Excel, and PowerPoint.
• Manage multiple, simultaneous assignments to plan and prioritize day-to-day work independently and to meet deadlines.
• Lead others to accomplish program and project implementation.
• Maintain appropriate confidentiality in program administration and interactions with contractors, consultants, experts, and others.
• Exercise sound judgment and decision-making.
• Make recommendations on complicated and difficult program matters and present them effectively to governing authorities.
• Interpret and analyze complex written documents.
• Act with integrity in all State Bar-related business.
• Quickly adapt to changing environments and critical needs; adopt and effectively implement courses of action.

Minimum Qualifications

Education:

Bachelor's degree in finance, business, or accounting is required; a master's degree is preferable.

Experience:

Minimum four (4) years of experience conducting financial or compliance audits