Trust FundsIntermediateCalifornia Exam

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

ANo records required; bank statements are sufficient, consistent with standard broker trust accounting practice
BA separate journal for each beneficiary and a columnar cash book, kept for 3 years, subject to DRE auditCorrect
COnly annual summaries submitted to the DRE, per California trust fund record-keeping requirements
DRecords are only required if the broker has more than 10 active clients, under standard California trust fund handling rules

Why A separate journal for each beneficiary and a columnar cash book, kept for 3 years, subject to DRE audit Is Correct

Answer B: A separate journal for each beneficiary and a columnar cash book, kept for 3 years, subject to DRE audit

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.

Exam Tip: Trust Funds

Trust fund questions test the rules for handling client money. Know the deadlines for depositing trust funds, what constitutes commingling vs. conversion, and the penalties for violations.

Key Trust Funds Terms in This Question

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