Notices
Effective October 5, 2026
Not legal or ethics advice
IOLTAwise explains how client trust accounting generally works. It is not legal, ethics or accounting advice, does not create a lawyer-client or any professional relationship, and is not a substitute for your state's rules. The duty to safeguard client property rests with the lawyer, and the rules that define it are your jurisdiction's.
Jurisdictions differ
States adopt different versions of the trust account rule, different record-keeping requirements, different reconciliation schedules and different IOLTA program rules, and they amend them. Each page states which rules it cites and the date it was reviewed. A state that isn't named hasn't been checked.
Samples and worksheets
Sample firms, clients and figures are invented. Worksheets show their arithmetic and round to the cent; they help organize a reconciliation but don't replace your records or your accountant's review.
No affiliation
IOLTAwise is not affiliated with the American Bar Association, any state bar, court, IOLTA program, bank or software company. Names belong to their owners and are used only to identify them.
Use of the site
You may use the worksheets and print pages for your own practice. Please don't republish the text as your own.