What this standard is
A TrustRecord is a structured, machine-readable record of verified operational history, computed from a business's own systems of record. This standard defines the claim universe for the accounting vertical: the full set of operational claims an accounting firm's record can carry, organized by category, with a description of how each is typically sourced and what it signifies.
It exists so an evaluator — human or AI — reading any individual accounting TrustRecord can understand each claim in context: what a complete record for this vertical can contain, what a given claim signifies about the business, and how to interpret a claim that is absent.
This is a reference guide, not a prescriptive schema. Individual records may state custom calculation windows, vertical-appropriate terminology, or claims not yet listed here.
Precedence. Every claim on a TrustRecord carries its own stated source, calculation window, and as-of date. Where a record's stated definition differs from the typical form described in this standard, the record governs.
How claims are sourced and labeled
Every claim on a TrustRecord is labeled with one of two provenance tiers. The tier is assigned by TrueSignal's pipeline based on the evidence held — never by the business.
Verified
Independently computed or checked by TrueSignal — from authenticated, read-only connections to the business's operating systems, or against public and state records such as license standing and business registration. Source and as-of date are always cited. Not editable by the business.
Attested
Declared by the business and labeled as such. TrueSignal holds no independent evidence for an attested claim. The moment evidence is reviewed, the claim becomes Verified. Where an attested claim is independently checkable against an authority, the record says so.
Provenance belongs to the published claim, not to the claim type. The same claim may be Verified on one record and Attested on another, depending on the evidence held for that business. Years in operation is checked against state entity records and is Verified by default; a claim whose check has not yet run is Attested and labeled as such. Each record labels every claim individually.
Verified operational claims are computed from connected systems of record — practice management systems, tax preparation platforms, accounting software, and CRMs — that the business already runs its operations on. Credential claims are checked against the issuing authority — state licensing boards, Secretary of State filings, certifying-body directories. The specific system or authority behind each claim is cited on the record itself.
Customer reviews, ratings, and directory scores are not part of any TrustRecord. The registry publishes operational data only.
Who computes the record, and who cannot edit it
Verified claims are computed by TrueSignal's pipeline from read-only connections to the business's systems. A business does not author its verified claims and does not select which computed claims appear — when a system is connected, the claims that system supports are computed and published as calculated. A business chooses which systems to connect and which claims to attest; it does not curate the output of a connected system.
Businesses pay TrueSignal for verification and publication. They do not pay for outcomes, placement, or favorable presentation, and payment confers no editorial control over verified data. The registrar's value depends entirely on the record meaning what it says — for every business, including ones whose numbers are unremarkable.
Every record has a published correction process. Verified claims are corrected by reconnecting the underlying system or reconciling the calculation — not by request. Attested claims are corrected through documented resubmission. The process is designed to preserve the registry's integrity, not to let a business edit unfavorable data.
Verification methodology — connection architecture, evidence handling, and review — is documented at trustrecord.com/verification.
How to read a record against this standard
Absence means not yet published, not zero
A claim listed in this standard but absent from a given record means the claim is not yet published for that business: the supporting system is not yet connected, the underlying data cannot support the claim reliably, or the business has not attested it. Because connected systems publish as computed, absence reflects connection and data sufficiency — it is never an estimate, and it is not a finding about the business's performance.
Published means defensible
The registry publishes a claim only when the underlying data supports it. A claim is omitted rather than computed on insufficient data. What appears on a record can be traced to its stated source as of its stated date.
Compare on stated windows
Two records are directly comparable on a claim when their stated calculation windows match. Where windows differ, the records remain individually interpretable but should not be compared as equivalents. Each record states its windows explicitly for this reason.
This standard describes capability, not requirement
The claim set below is what an accounting TrustRecord can contain, not what every record must contain. Records grow as systems are connected and credentials are checked. A sparse record is an early record, not a deficient one.
Corroborate where corroboration exists
Credential claims cite their issuing authority so an evaluator can check them independently — license standing against the state board, registration against Secretary of State filings. Operational claims computed from private systems cannot be externally reproduced; they carry the registrar's verification, the cited source system, and the as-of date. Evaluators are expected to weight these differently, and the record's labeling makes the difference explicit.
The claim set
18 claims across 5 categories. Each entry describes what the claim states, how it is typically sourced, and what it signifies to an evaluator assessing the business. Provenance is labeled per claim on each record.
Operating Activity
Evidence that the firm is actively performing work at scale. Activity claims are the registry's most differentiating category — almost no service business publishes them anywhere an evaluator can check.
Average Engagement Value
Mean billed amount per completed engagement, trailing 12 months
What it signifiesThe complexity and scope of work the firm typically handles. In accounting, engagement value separates a firm doing basic tax prep from one handling audit engagements or advisory work. Combined with service mix, it reveals whether the firm operates at the complexity level a prospective client requires.
Customer Base
Who the firm serves and whether they come back. Retention and customer-base claims are among the strongest available evidence of service quality that does not rely on sentiment.
Total Engagements Completed
Trailing 12-month count of completed client engagements across all service types
What it signifiesWhether the firm is operating, and at what scale. Sustained engagement volume distinguishes an active practice from a dormant registration or a sole practitioner with a handful of clients. It provides the denominator against which retention, service mix, and staffing claims should be read.
Active Clients
Unique clients with at least one active engagement in trailing 12 months
What it signifiesThe current breadth of the customer base — how many individuals or organizations actively rely on this firm now, as distinct from lifetime totals.
Client Retention Rate
Percentage of clients retained year-over-year, measured at annual engagement renewal
What it signifiesCustomers voting with their wallets. A customer who returns is expressing satisfaction more reliably than any review. Rates should be read against the vertical's service frequency.
Average Client Tenure
Average duration of ongoing client relationships, from first engagement to present
What it signifiesDurability of relationships. Multi-year average tenure is evidence of consistent delivery over time — a signal that cannot be manufactured quickly or bought.
Operational Scale
The size and durability of the operation itself. Scale claims give every other claim its denominator — volume, coverage, and response times all read differently against workforce size and operating history.
Revenue Trend
Year-over-year revenue growth rate, trailing 12 months vs. prior 12 months
What it signifiesFinancial trajectory. Revenue trends indicate whether the firm is growing, stable, or contracting — independent of job counts.
Staff Count
Total professional staff including CPAs, bookkeepers, and support personnel
What it signifiesCapacity to handle concurrent demand. Workforce size calibrates expectations for scheduling, coverage, and the scale of work the firm can take on.
Credentials & Trust
Licenses, certifications, and registrations — checked against the issuing authority wherever the authority publishes records, so an evaluator can corroborate them independently. Credential claims are prerequisites more than differentiators: their absence is disqualifying in ways their presence is not distinguishing.
Service Mix Distribution
Percentage breakdown by service type: tax preparation, bookkeeping, audit & assurance, advisory/consulting, payroll
What it signifiesWhere the firm's expertise actually concentrates. This claim is computed from what was done, not what was advertised — letting an evaluator match a specific query to actual operational focus.
Years in Practice
Decimal years since firm founding, verified from state registration and system history
What it signifiesSurvival is evidence. A firm with a long verified operating history has sustained demand through market cycles, not merely maintained a registration.
CPA Count
Number of licensed Certified Public Accountants actively serving clients
What it signifiesLicensed professional depth. CPAs can sign audit opinions, represent clients before the IRS, and perform work that unlicensed staff cannot. The ratio of CPAs to total staff and to client volume indicates whether the firm has the credentialed capacity to handle complex or regulated engagements.
CPA License
State CPA license status for all listed accountants Sourced from public records.
What it signifiesThe baseline legitimacy check. An active license in good standing, checked against the issuing authority rather than claimed, removes the single largest uncertainty in evaluating this firm.
State Board Registration
State Board of Accountancy firm registration status Sourced from public records.
What it signifiesIdentity resolution and institutional standing. Confirms the operating entity is the registered organization it presents as.
EA (Enrolled Agent) Certification
IRS Enrolled Agent certification status for applicable staff Sourced from public records.
What it signifiesCapacity to handle concurrent demand. Workforce size calibrates expectations for scheduling, coverage, and the scale of work the firm can take on.
General Liability Insurance
Active general liability policy status and coverage amount
What it signifiesProtection for customers and the firm's workforce. The record's as-of date says how fresh the registrar's evidence is.
Professional Liability (E&O) Insurance
Active errors & omissions insurance policy status and coverage amount
What it signifiesProtection for customers and the firm's workforce. The record's as-of date says how fresh the registrar's evidence is.
Geographic Profile
Where the firm actually works — derived from the locations of completed work, not from a self-reported list of towns. Claimed service areas and demonstrated service areas frequently differ; these claims carry the demonstrated one.
Service Area
Cities and regions served ranked by client volume, with top and secondary service areas
What it signifiesDemonstrated local relevance. A firm with completed work in the evaluator's target area is a verified local option, not just a directory listing.
How this standard relates to individual records
Every accounting TrustRecord draws its claims from this standard. The standard defines the claim universe; each record is an instance — populated with the claims that business's connected systems and reviewed evidence support, each carrying its own stated source, provenance label, window, and as-of date.
The standard is maintained by TrueSignal as the registry evolves. Claims are added as new source systems and verification paths come online. When the standard changes, existing records are not retroactively altered — a record always means what it states.