Choosing law firm trust accounting support: questions for the provider

Trust accounting requirements depend on the jurisdiction and arrangement. Have the responsible lawyer confirm the applicable rules. ABA Model Rule 1.15 is a reference point, not a substitute for the binding rules and guidance of the relevant state.

Give a prospective provider the jurisdictions, account types, client ledgers, and existing process. Ask which specialist understands those requirements and what work remains with the firm.

Ask how the provider compares the bank statement, trust account record, and individual client balances under the applicable requirements. It should explain timing differences, unidentified receipts, outstanding payments, and negative or unexplained client balances.

Use redacted records for the sales discussion. Do not expose client matter details merely to obtain a quote.

Determine who may record transactions, approve transfers, and release funds. Keep trust and operating activity distinct, with the required approvals and support retained.

For illustration, transferring an amount to the operating account should have an explained basis in the client record and the applicable rules. A provider's ability to enter the transaction does not establish the lawyer's authority to make the transfer.

Ask what happens when a client ledger does not agree, a payment clears incorrectly, or an unidentified deposit appears. The engagement should name the escalation owner and expected response.

Be cautious of proposals that promise compliance without asking about jurisdiction or the existing client record. A generic bank reconciliation can be insufficient for the firm's responsibilities.

Confirm access to the complete trust ledger, statements, reconciliations, supporting records, and review history. Use secure sharing and permissions appropriate to sensitive client information.

Agree deliverables and review cadence in writing. Have the responsible lawyer assess the process before relying on it. Choose a provider whose work can be examined and whose service boundaries preserve the firm's professional obligations.