Do you touch escrow accounting and reconciliation?

A clear answer, because you should be suspicious of a vague one. Escrow trust accounting, three-way reconciliation, and anything affecting trust balances is your accounting and compliance function. We do not perform it, review it, or have access to perform transactions in it.

What we do own is everything around it: the systems it runs on, their availability and backup, and the access controls. That last part matters more than it sounds. Separation of duties in a trust environment is enforced partly through system permissions, and permissions drift over time as people change roles and nobody revisits them.

So we make sure the permissions in your production and accounting systems actually reflect the separation your procedures describe, that changes to them are logged, and that access reviews happen on a schedule rather than when an examiner asks. We will flag it when we see one person holding a combination of rights that your own controls say should be split.