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The method is broadly useful, but the required reconciliation frequency, records, reporting, and retention periods depend on the jurisdiction. Iowa, for example, requires monthly reconciliation under its cited court rules, while Washington provides a monthly reconciliation and review report. Those state examples do not establish one national schedule. Check the rules and trust-account guidance for the state where the lawyer is licensed and the account is maintained.
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What the three-way reconciliation compares
A pooled IOLTA account holds funds belonging to multiple clients or third parties. The reconciliation tests whether the bank’s cash balance is supported by the firm’s books and whether the books correctly account for each client’s funds.
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Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →| Part of the reconciliation | What to use |
|---|---|
| Adjusted bank balance | The statement’s ending balance, adjusted for deposits recorded by the cutoff date but not yet credited by the bank, and checks or other disbursements recorded by that date but not yet debited. |
| Trust account balance | The general ledger or check register balance for the same cutoff date. |
| Individual ledger total | The sum of all client or matter ledger balances, plus any administrative ledger used for fees or other firm activity. |
Arizona Bar guidance describes this three-way test and includes both client and administrative ledgers in the individual-ledger total: Arizona Bar client trust account guidance. Iowa Judicial Branch guidance describes the corresponding comparison of the adjusted bank statement, main trust ledger, and subaccount ledgers: Iowa Judicial Branch trust-account guidance.
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All three figures must be as of the same date. A statement balance cannot be compared directly with a register or client-ledger report run on a different date. Bank posting delays and checks that have not cleared can create timing differences without explaining a true accounting error; Arizona’s trust-account manual discusses these timing effects and the need to adjust for outstanding items: Arizona Bar trust-account manual, revised 2017.
How to reconcile the account step by step
1. Set the cutoff and collect the records
Use the month-end or other cutoff required by the applicable rules. Gather the complete bank statement and transaction detail, the check register or general ledger, every client or matter ledger, the administrative ledger, and available deposit and disbursement records. Run reports through the same date; do not mix a month-end statement with a ledger report covering a different period.
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2. Reconcile the statement to the trust register
- Start with the bank statement’s ending balance.
- Add deposits recorded in the books by the cutoff date that the bank has not yet credited.
- Subtract checks and other disbursements recorded by the cutoff date that the bank has not yet presented or debited.
- Compare the adjusted bank balance with the register or general ledger balance for that date.
For each outstanding item, check the original deposit record, check, debit record, or other supporting document. Investigate stale checks, duplicate or omitted entries, bank charges, interest, and data-entry mistakes rather than assuming every difference is a timing item. The statement may not by itself show all the useful detail about a deposit or payee, so retain adequate supporting records.
3. Reconcile the register to the individual ledgers
Sum every client or matter balance as of the identical cutoff date, and include the administrative ledger if one is used. Compare this total with the trust general ledger. Check for register entries assigned to the wrong matter, transactions missing from a client ledger, duplicates, reversed signs, incorrect dates, or balances carried forward incorrectly. Arizona Bar guidance expressly includes the administrative ledger in this side of the three-way comparison.
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4. Correct supported errors and rerun the comparison
Make corrections only when the bank record and transaction documentation support them. Record the date, client or matter, amount, reason, and source document for each correction. Preserve the original history; do not erase entries or create a plug simply to make the totals agree. Then rerun both the bank reconciliation and the client-ledger total.
5. Escalate a shortage or unexplained variance
A timing difference is not the same as a shortage. If a client ledger is negative, client liabilities exceed trust assets, an overdraft notice appears, or the records suggest a missing or unauthorized disbursement, promptly alert the responsible lawyer and follow the jurisdiction’s rules. As a cautious operational step, pause routine disbursements affected by the discrepancy until the responsible lawyer has assessed the risk. Washington’s guidance says an overdraft or check presented against insufficient funds must be reported to disciplinary counsel with a full explanation under its applicable framework; that is a Washington-specific example, not a nationwide reporting rule: Washington State Bar IOLTA resources.
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Common reasons the figures do not match
- Outstanding check or deposit: This may be a timing item. Include it in the adjusted-bank calculation and verify that it clears or is credited later.
- Bank fee, wire charge, or interest: Verify the transaction and record it in the proper ledger. Arizona Bar guidance calls for an administrative ledger for non-client activity, rather than silently assigning an account fee to a client.
- Register and client-ledger mismatch: Confirm each transaction is assigned to the correct matter and that the total includes all client ledgers and the administrative ledger.
- Duplicate or omitted transaction: Compare statement lines with the register and the underlying checks, deposit records, and other transaction documents.
- Reports covering different dates: Rerun each report for the same cutoff before treating the variance as an accounting error.
- Actual deficit or overdraft: Treat it as urgent, preserve the records, notify the responsible lawyer, and follow the applicable state requirements.
Keep records and check your state’s requirements
Reconciliation frequency, documentation, reporting, and retention are matters of jurisdiction-specific rules. Iowa Judicial Branch guidance describes monthly reconciliation of the main trust ledger, subaccount ledgers, and adjusted bank statement, along with monthly subaccount trial balances. Washington’s State Bar provides a monthly reconciliation and review report and points lawyers to its professional-conduct rules and recordkeeping materials. California’s State Bar publishes its own client trust-account resources and notes changes effective January 1, 2026: California State Bar client trust account resources.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Keep the reconciliation and supporting workpapers for the period required by the governing rules. The sources cited here do not establish a single U.S.-wide retention period. If the cause of a variance is unclear, consult the responsible lawyer, the relevant state bar’s trust-account resources, or qualified trust-accounting help. Washington’s Bar describes consultation assistance in its IOLTA resources.
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