Trust Accounting Is Becoming a Data Problem, Not a Bookkeeping Problem: What Mandatory CPA Reviews and Designated-Licensee Rules Signal for 2026

California's mandatory CPA trust reviews, annual self-assessments, and designated-licensee rule mark a shift the whole profession is heading toward: trust compliance is moving from a monthly bookkeeping chore to a continuous, auditable data discipline. Here's what that shift means for how firms should think about the systems holding their client money.