Trust Funds

What records must a California broker maintain for their trust account?

ANo records required; bank statements are sufficient
BA separate journal for each beneficiary and a columnar cash book, kept for 3 years, subject to DRE audit✓ Correct
COnly annual summaries submitted to the DRE
DRecords are only required if the broker has more than 10 active clients

Explanation

California regulations require brokers to maintain detailed trust fund records including a journal (chronological record of all receipts and disbursements) and a separate ledger for each client/beneficiary. These records must be maintained for 3 years and are subject to DRE audit.

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