CHECK REGISTER
Date
Trans Type
or
Check #
Status*
Payee
Deposit
Amount
Disbursement
Amount
Running Client
Balance Iden�fier
*Status column reflects whether a transac�on is outstanding or
has cleared .
(deposit, check or any other disbursement)
per the bank statement
2024
CLIENT LEDGER
CLIENT MATTER__________________________
Date
Trans Type
or
Check #
Status*
Payee
Deposit
Amount
Disbursement
Amount
Running
Balance
Notes
*Status column reflects whether a transac�on is outstanding or
has cleared .
(deposit, check or any other disbursement)
per the bank statement
2024
BANK FEES LEDGER
Date
Trans Type
or
Check #
Status*
Payee
Deposit
Amount
Disbursement
Amount
Running
Balance
Notes (eg,
"check order")
*Status column reflects whether a transac�on is outstanding or
has cleared .
The Bank Fees ledger documents your ownership of the small amount of personal/ firm funds you are
permitted to hold in the account to cover reasonably anticipated fees charged by your bank (wire fees,
orders of checks, etc.) The total must be limited to what you require to cover those fees.
(deposit, check or any other disbursement)
per the bank statement
This ledger (and your check register) should be updated upon receipt of each bank statement to reflect the
interest transactions in the account.
2024
RECONCILIATION WORKSHEET
As of Date: ________________________
Individual Client Ledger Balances
Name or Client ID: Amount
1.___Bank Fees (Attorney’s Funds)_______ $________
__________________________
2.__________________________________ $_____
_____________________________
3.__________________________________ $__________________________________
4.__________________________________ $__________________________________
5.__________________________________ $__________________________________
6.__________________________________ $__________________________________
7.__________________________________ $__________________________________
8.__________________________________ $__________________________________
9.__________________________________ $__________________________________
10.__________________________________ $__________________________________
11.__________________________________ $__________________________________
12.__________________________________ $__________________________________
Additional Client Ledgers Attached ( Y ) / ( N )
Total Client Ledger Balances $__________________________________*
Check Register Balance $__________________________________*
Bank Statement Balance: $________________
Add: Outstanding Deposits
$________________
$________________ Subtract: Outstanding Disbursements
Adjusted Bank Statement Balance $__________________________________*
* These numbers must be identical
________________________ ___________ ___________________________
Completed By Date Approved By
2024
The “three-way” reconciliation that is required by Mass. R. Prof. C. 1.15(f)(1)(E) requires the attorney to verify that the
following three numbers are identical:
• The total of all individual client ledgers (and the bank fees ledger)
• The account register balance
• The adjusted bank statement balance
If the three numbers are not identical, you have an error in the account that must be corrected immediately.
Instructions for the reconciliation worksheet
The attached reconciliation worksheet is one method to perform the “three-way” reconciliation required by Mass. R.
Prof. C. 1.15. In order to complete the worksheet, follow these steps:
• List the balance of y
our bank fees/personal funds ledger and each of your individual client ledgers, as of
the date you are using to reconcile, in the lines numbered 1 – 12.
o No individual client balance may be negative at any time. If you have a negative balance for a
client you have an error that must be corrected immediately.
• Add these numbers together to get your total of individual client ledgers.
o Insert the total on line: (1) Total client ledger balances.
• Look at your account register and find the balance on the date you are using to reconcile.
o Insert the balance on the line: (2) Account register balance.
• Look at your bank statement and find the balance on the date you are using to reconcile (usually the month
end balance).
o Write that balance on the line: I. Bank statement balance.
o Now you must adjust the bank statement balance to reflect any transactions that have not shown
as cleared on the bank statement.
• Add up all of the outstanding checks / disbursements.
o Write the total on the line: II. Subtract outstanding checks.
• Add up the total of all outstanding deposits.
o Write the total on the line: III. Add outstanding deposits.
• Subtract line “II. Subtract outstanding checks” from line “I. Bank statement balance” and add line “III. Add
outstanding deposits.”
o Write the total in the line: (3) Adjusted bank statement balance.
• Lines (1) Total client ledger balances; (2) Account register balance; and (3) Adjusted bank statement
balance must be identical.
o If these three lines are not identical, you have an error that must be corrected immediately.
2024
