Trust-account bookkeeping needs a separate, controlled workflow. The accounting records should make it possible to identify whose money is held, why it is held, what changed, and whether the supporting balances agree as of the same date.
Records that support the process
- A trust-account register with complete transaction detail
- An individual ledger for each client or matter with funds held
- An administrative ledger when permitted and needed for bank charges
- Bank statements, check images, deposit support, and transfer documentation
- A monthly three-way reconciliation and a documented exception list
What bookkeeping support does
Bookkeeping can assemble source records, record authorized transactions, prepare ledgers, perform reconciliation procedures, and identify discrepancies for resolution. The lawyer controls client funds, approves disbursements, determines the governing rules, and remains responsible for compliance.
Arizona firms can review the State Bar of Arizona’s trust-account resources and forms, including its three-way reconciliation form.
Common warning signs
- The bank balance is treated as the amount available for a specific client.
- Client ledgers are missing or do not total to the trust register.
- Old outstanding checks and unidentified deposits remain unresolved.
- Transfers are posted in one system but not the other.
- The reconciliation is completed against different ending dates.
Start with fit
Discuss your trust-bookkeeping workflow
Tell us what needs attention. We will review the basics and follow up about fit and next steps. This is not legal or tax advice.
- No obligation
- Your information is used to respond to this request
- You will know what we need before any engagement begins