About
One niche, one standard
Sum Certain does one thing: monthly bookkeeping and three-way trust reconciliation for US law firms that hold client funds. One written standard, published prices, and one named reviewer on every reconciliation.
The founder
Josh Hsu began his career at a Big Four accounting firm, testing the controls and financial records of large organizations: tracing transactions to evidence, checking that systems and ledgers agree, and documenting what he found. He holds a master's degree in accounting.
Sum Certain applies that discipline to one niche. Every reconciliation the practice delivers carries his personal review and sign-off, timestamped and logged; nothing reaches a client that has not been checked against the written standard.
For the record
The facts, checkable
Legal entity: Sum Certain LLC, a Washington limited liability company.
Coverage: Professional liability $1,000,000 each claim / $1,000,000 aggregate and cyber $250,000 each claim / $250,000 aggregate, bound with Hiscox, effective August 1, 2026. Certificates available on request, and the coverage is stated in every engagement letter.
The method: Published in full as The Three-Way Standard. Read it.
The vendors: Every subprocessor named on the Security page and disclosed in every engagement letter. See the list.
Your records: Yours. You always hold your own copy of the books, and engagements are month-to-month with a clean, portable exit.
On the model
How the practice runs
The method is written down and published, so nothing lives only in one person's head. Response-time commitments are in every engagement letter, and the monthly close runs on a fixed calendar. You always know where your books stand and when.
In practice
Operating principles
- Same-day replies
- Messages get an answer the same business day. Not an autoresponder, an answer.
- A fixed monthly close
- The calendar does not move. Your books close by a fixed business day, every month.
- Plain-English reports
- Written to be read by an attorney between meetings, not by an accountant.
- One named reviewer
- Every reconciliation is reviewed and signed by Josh Hsu. There is no pool and no handoff.
Put a face to the standard
The readiness call is with Josh directly: thirty minutes on your firm's trust records and a straight answer on fit.