Sample Recordkeeping Account Forms
for Client Trust Accounts
The following forms, taken from the ARDC publication, The Client Trust Account Handbook, can be used as
a guide to establishing the records required by Rule 1.15A(b). Rule 1.15 allows you to maintain the records
required by this Rule by electronic, photographic, or other media provided that printed copies can be
produced, and the records are readily accessible to the lawyer.
Trust Account Receipts Journal
Trust Account Disbursements Journal
Trust Account Client Ledger Page
Trust Account Checkbook Register
Trust Account Monthly Reconciliation Report
Trust Account Record Retention Checklist
Rule 1.15A(b) als
o requires that complete records of client trust account funds and other property be kept by
the lawyer and preserved for a period of seven years after termination of the representation.
Finally, Rule 1.15A(b)(8) requires that appropriate arrangements be made by the lawyer for the maintenance
of the records in the event of the closing, sale, dissolution, or merger of a law practice. This means that the
lawyer must maintain the account records in a way that ensures that trust funds are readily identifiable,
accessible and protected during transitions in the lawyer's practice, particularly in the event of death disability
or retirement.
Receipts Journal
Rule 1.15A(b)(1)
Lists all receipts chronologically for all deposits in the trust
account and identifies the date and source of each receipt
TRUST ACCOUNT RECEIPTS JOURNAL
TRUST ACCOUNT NO. ____________________
ACCOUNT NAME:________________________
FINANCIAL INSTITUTION: ________________
DATE SOURCE CLIENT CASE OR
FILE NO.
AMOUNT OF
DEPOSIT
TOTAL
DAILY
BALANCE
Disbursements Journal
Rule 1.15A(b)(1)
Lists all disbursements chronologically and identifies the recipient,
purpose and date of each disbursement.
TRUST ACCOUNT DISBURSEMENTS JOURNAL
TRUST ACCOUNT NO. ____________________
ACCOUNT NAME:____________________ ____
FINANCIAL INSTITUTION: ________________
Period ________ to __________
Beginning Bank Statement Balance: ____________
DATE CHECK # PAYEE PURPOSE CLIENT CASE OR
FILE NO.
AMOUNT
Client Ledger
Rule 1.15A(b)(2)
A separate page for each client/matter showing chronologically all
receipts, disbursements and balances for each client/matter.
TRUST ACCOUNT CLIENT LEDGER PAGE
Name of Client: ____________________________________________
Legal Matter/Adverse Party: _________________________________
File or Case Number: _____________________ __________________
DATE
DESCRIPTION
OF
TRANSACTION
PAYOR/PAYEE REF FUNDS
PAID
FUNDS
RECEIVED
BALANCE
Checkbook Register
Rule 1.15A(b)(4)
Lists sequentially all trust account deposits and checks and reflects
a current and accurate daily balance on the trust account.
TRUST ACCOUNT CHECKBOOK REGISTER
TRUST ACCOUNT NO. ____________________
ACCOUNT NAME:________________________
FINANCIAL INSTITUTION: ________________
DATE CHECK # PAYEE OR
DEPOSIT
SOURCE
CASE OR
FILE NO.
AMOUNT
OF CHECK
AMOUNT OF
DEPOSIT
TOTAL
DAILY
BALANCE
Reconciliation Report
Rule 1.15A(b)(7)
(Done at least quarterly)
Balance in the Trust Account Journals:
Receipts Journal – Disbursement Journal
Balance in Client Ledger Pages:
Amount of all client ledger pages
Balance in Checkbook Register
• All three balances should be the same and equal to the bank
statement (less for outstanding checks & net interest for
IOLTA accounts, plus in-transit deposits)
TRUST ACCOUNT RECONCILIATION REPORT
TRUST ACCOUNT NO. ____________________
PERIOD OF __________ to ______________
CLIENT LEDGER BALANCES Amount
Client _________________________ $ ____________
Client _________________________ $ ____________
Client _________________________ $ ____________
Client _________________________ $ ____________
Client _________________________ $ ____________
Client _________________________ $ ____________
Client _________________________ $ ____________
Attorney Funds for Bank Charges, if any $ ____________
Total Client Ledger Balances
$ ____________*
Trust Account Journals Balance
(Receipts minus Disbursements) $ ____________*
Trust Account Checkbook Balance
$ ____________*
BANK STATEMENT BALANCE $ ____________
Less Outstanding Checks - _____________
Less net interest accrued - _____________
Plus In-Transit Deposits + _____________
Adjusted Bank Statement Balance
$ _____________*
* These amounts must be identical to each other.
Trust Account Record Retention Checklist
Account Information:
Name of Client Trust Account: _________________________
Trust Account #: ____________________________________
Financial Institution: _________________________________
Type of Account:
IOLTA Account: ____________
Non-IOLTA Account:_____________
Client:____________________
Tax I.D.#:_________________
Location of Records:
___________________________________________
Account Journals
Check Register _____________ to _______________
Receipts Journal _____________ to _______________
Disbursements Journal _____________ to _______________
Client Ledger Journal _____________ to _______________
Reconciliation Report _____________ to _______________
Bank Statements _____________ to _______________
Deposit Slips _____________ to _______________
Time/Billing Records _____________ to _______________
Reconciliations _____________ to _______________
