CTAPP Accountant

The State Bar of California • San Francisco, CA

10d • $94,819 - $126,422 • Hybrid

About The Position

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. The CTAPP program within the Division of Regulation was implemented in 2023. California attorneys are responsible for safekeeping over $14 billion in funds held in trusts for their clients and other persons. The CTAPP 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.

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 CTAPP 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.

Requirements

• 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.
• Plan, organize, and perform agreed-upon compliance review procedures and conduct directed investigative audits, 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.
• Work collaboratively with team members to problem solve issues and findings identified during 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.
• 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.
• Receive and relay detailed information through verbal and written communication.
• Communicate clearly and effectively in person, by telephone, computer, and in writing.
• 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.
• Maintain appropriate confidentiality in program administration and interactions with contractors, consultants, experts, and others.
• Exercise sound judgment and decision-making.
• 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.
• Bachelor’s degree in finance, business, or accounting is required.
• Minimum two (2) years of experience conducting financial or compliance audits.
• Possession of an active Certified Public Accountant (CPA) License issued by the California Board of Accountancy (CBA) under the California Department of Consumer Affairs or equivalent. CPA certification must be maintained throughout employment.

Nice To Haves

• A master’s degree is preferable.
• Additional designation as a Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), and/or Certified Internal Auditor (CIA) is preferred.

Responsibilities

• Performs sensitive, and targeted 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 agreed-upon procedures 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.
• Works efficiently to oversees the complete compliance review process and works closely with 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.

What This Job Offers

• Job Type: Full-time
• Career Level: Mid Level