A record-gap list
Identify missing statements, transaction support, client ledgers and prior reconciliations, so your firm knows what to gather.
Accounting for law firms
Trust accounting cleanup
Unreconciled months? Unexplained balances? Find the gaps in older records and define a path forward.
Request a consultationUnderstand what needs fixing
Historical cleanup is a focused engagement for prior periods. It may be needed when bank and client balances disagree, reconciliations have fallen behind, or a software change has left incomplete records. We first assess the available evidence and agree which accounts and months to investigate.
Supported corrections
Trace differences by period, reconstruct activity where the evidence allows, and document proposed adjustments for review.
A clear handoff
Receive reconciliations, supporting schedules and an unresolved-item list, with next steps for attorney decisions and ongoing work.
The cleanup process
Work back through the evidence
An unexplained difference is a question to investigate. We do not force balances to agree with unsupported entries.
Establish the scope
Inventory affected accounts and periods, identify the last supported reconciliation and agree priorities, milestones and responsibilities.
Trace and reconcile
Compare statements, the account journal and individual ledgers. Investigate timing differences, missing entries and allocation errors with supporting records.
Document the outcome
Separate resolved discrepancies from open questions. Review proposed corrections and establish a starting point for recurring reconciliation where the evidence supports it.
What your firm provides
Expect a tailored checklist covering bank statements, transaction detail, client or matter ledgers, prior reconciliations and supporting documents. A firm contact helps explain unfamiliar entries and retrieve missing records.
The responsible attorney reviews questions about ownership of funds and authorizes decisions or transfers. If records cannot support a balance, that limitation stays visible in the work rather than being treated as resolved.
Cleanup first. Then consistency.
A historical project has a defined period and scope. Recurring trust accounting maintains the records going forward. The two can be coordinated, but an ongoing engagement does not automatically include reconstructing older periods.
Explore monthly trust-accounting supportCalifornia review preparation
Organized records.
Clear boundaries.
If your firm has a CTAPP records request, we can discuss help organizing existing records, identifying gaps and preparing supporting schedules. Tell us about any deadline during the consultation so feasibility can be assessed.
A CTAPP compliance review is a specific State Bar process performed by approved CPA firms or State Bar CPA staff. Our cleanup and preparation services are not the official review, legal representation or a guarantee of compliance or an audit outcome.
Read about the State Bar’s CTAPP compliance reviews (opens in a new tab or window)Common questions
Before we begin
How long does cleanup take, and what does it cost?
The number of accounts and periods, quality of the records and extent of unresolved differences determine the work. We assess those factors before proposing a scope, fee and milestones. A deadline or complete reconstruction cannot be promised before that review.
Can you help if statements or ledgers are missing?
We identify what is missing and discuss how your firm can obtain it from its banks or systems. Reconstruction depends on reliable evidence. Some items may remain unresolved if the necessary records are unavailable.
Does cleanup guarantee bar compliance?
No. Correcting accounting records does not by itself establish that all professional obligations have been met. The responsible attorney retains oversight; legal or disciplinary questions require appropriate legal advice.
What should we bring to the first conversation?
Be ready to describe how many accounts and months are affected, the last completed reconciliation, your software and any review deadline. The public inquiry form needs only business contact details; arrange the secure exchange of records after scoping.
Before your consultation
Give historical discrepancies a defined starting point
Identify the affected accounts and periods, the last reconciliation your firm considers reliable, and any missing statements or client-ledger detail. These facts help define the investigation.
A cleanup engagement may uncover gaps that need further documentation. Agree how questions will be resolved and connect the corrected records with an ongoing trust-accounting process.
Let’s scope the work.
Start with your business contact details. We’ll discuss the accounts, records and support your firm needs.
Request a consultationPlease keep account numbers, passwords and client records out of your inquiry.