Jonathan Dickstein and Barclay Lynn, both 43, were arraigned this morning in San Francisco Superior Court, district attorney's office spokesman Seth Steward said.
The couple entered not-guilty pleas to charges including grand theft, forgery, insurance fraud and conspiracy, Steward said.
Dickstein and Lynn are accused of fraudulently billing the school district and health insurance companies used by Dickstein's law firm, Morrison & Foerster, for a total of nearly $400,000 between 2006 and 2008.
Prosecutors allege the couple billed the school district and insurers through a company they created called Puzzle Pieces.
In actuality, prosecutors claim, the company was just the two of them and neither was qualified or licensed to provide the services for their son.
Both are out of custody. The case returns to court Oct. 5.