Deliverables

The same six deliverables.
See exactly what you receive.

These are the compliance deliverables your firm already pays for every month. Below is what each one looks like when IOLTA.ai produces it. Same outputs. Generated in seconds. $49/month.

Sample data: Morrison & Associates LLP · IOLTA Trust ****4821 · July 2026 · 142 matters
01
Replaces: Monthly reconciliation report from your bookkeeper or CPA

Three-Way Reconciliation

Bank balance, book balance, and client sub-ledger total compared across every pairwise combination. Variances identified, quantified, and explained.

Three-Way Reconciliation
Balanced
Morrison & Associates LLP
IOLTA Trust Account ****4821 · First National Bank · July 2026
Generated Aug 01, 2026 · IOLTA.ai
Bank Statement Balance
$2,851,516.14
$2,847,291.14
-$4,225.00 (2 items)
General Trust Ledger
$2,847,316.14
$2,847,291.14
-$25.00 (1 item)
Client Sub-Ledger Total
$2,847,291.14
$2,847,291.14
No adjustments
Pairwise Comparison
Adjusted BankAdjusted Book
$0.00
Adjusted BankClient Sub-Ledgers
$0.00
Adjusted BookClient Sub-Ledgers
$0.00
Reconciling Items
timing
Outstanding check #8841 — Sterling Title (Matter #1088, Chen)
Bank → Book
-$4,200.00
timing
Deposit in transit — Client retainer (Matter #1091, Park)
Bank → Book
+$1,700.00
exception
Unposted wire fee — First National (Matter #1042, Rodriguez)
Book
-$25.00
3 reconciling items · 2 timing · 1 exception requiring actionAdjusted balances match across all three sources
02
Replaces: Client-by-client trust ledger review

Per-Client Ledger Verification

Every client sub-ledger verified individually against the master trust account. Cross-posting errors, negative balances, and commingling risks surfaced automatically.

Per-Client Ledger Verification
142 matters verified
Total Matters
142
Verified
142
Negative Balances
0
Cross-Post Errors
0
MatterClientTrust BalanceLast ActivityStatus
#1001Abbott, James & Sarah$42,500.00Jul 28, 2026verified
#1012Blackwell Holdings LLC$187,340.22Jul 30, 2026verified
#1023Chen, David$8,750.00Jul 15, 2026verified
#1042Rodriguez, Maria$31,200.00Jul 30, 2026verified
#1058Eastwood Properties Inc.$294,100.50Jul 29, 2026verified
#1071Foster, Michael & Elena$0.00Apr 12, 2026dormant
#1088Chen, Wei-Lin$15,600.00Jul 28, 2026verified
#1091Park, Sung-Ho$22,450.00Jul 30, 2026verified
Showing 8 of 142 matters · All 142 verified in full report
Sum of client sub-ledgers: $2,847,291.14Matches general trust ledger balance
03
Replaces: Stale balance review and dormant account flagging

Dormant Balance Identification

Funds in closed or inactive matters flagged with 60-, 90-, and 120-day aging. Identifies balances that require disposition before they become a compliance liability.

Dormant Balance Identification
3 Items Require Review
60+ Days
2
$3,125.00
90+ Days
1
$0.00
120+ Days
0
$0.00
Total Dormant
3
$3,125.00
Flagged Balances
#1071Foster, Michael & Elena
90+ days
Balance
$0.00
Last Activity
Apr 12, 2026
Matter Status
Closed
Days Inactive
110 days
ActionMatter closed April 2026 with zero balance. Confirm no outstanding obligations and remove from active trust ledger. Document disposition per Rule 1.15(d).
#1034Nakamura, Kenji
60+ days
Balance
$2,500.00
Last Activity
May 18, 2026
Matter Status
Closed
Days Inactive
74 days
ActionMatter closed with $2,500.00 remaining. Balance represents unused retainer. Contact client to arrange refund or obtain written authorization to apply to outstanding invoices.
#1047Greenfield Capital Partners
60+ days
Balance
$625.00
Last Activity
May 25, 2026
Matter Status
Inactive
Days Inactive
67 days
ActionNo activity in 67 days. Matter marked inactive but not formally closed. Confirm with responsible attorney whether matter is ongoing. If closed, initiate balance disposition.
139 of 142 matters active within 60 days3 balances require disposition review
04
Replaces: Earned fee calculation and sweep authorization

Earned Fee Sweep Verification

Precise calculation of cleared, earned balances eligible for transfer to your operating account. Prevents premature sweeps, incorrect amounts, and wrong-matter disbursements.

Earned Fee Sweep Verification
July 2026
Total Earned This Period
$48,750.00
Across 12 matters
Cleared & Eligible for Sweep
$41,250.00
Safe to transfer to operating
Pending Clearance
$7,500.00
Hold until funds clear
Per-Matter Sweep Detail
MatterClientEarnedClearedSweep Status
#1001Abbott, James & Sarah$8,500.00$8,500.00Eligible
#1012Blackwell Holdings LLC$15,000.00$15,000.00Eligible
#1023Chen, David$3,750.00$3,750.00Eligible
#1058Eastwood Properties Inc.$12,000.00$12,000.00Eligible
#1088Chen, Wei-Lin$5,000.00$5,000.00Hold
#1091Park, Sung-Ho$4,500.00$2,000.00Hold
Showing 6 of 12 matters with earned fees · Full detail in report
Hold Advisory

$7,500.00 in earned fees across 2 matters are pending bank clearance. These funds should not be swept to your operating account until the deposited instruments clear. Estimated clearance: 1-3 business days.

10 matters eligible · 2 matters on hold pending clearance$41,250.00 safe to sweep
05
Replaces: Compliance package preparation and formatting

State Bar Audit-Ready Report

The complete compliance package formatted for State Bar review. Organized for auditor consumption, not a raw spreadsheet export.

State Bar Audit-Ready Report
Download PDF
Morrison & Associates LLP
IOLTA Trust Account Reconciliation Report
Period Ending July 31, 2026
Financial Institution
First National Bank
Account Number
****4821
Account Type
IOLTA Trust Account
Responsible Attorney
Katherine Morrison, Esq.
Bar Number
****7742
Reconciliation Date
August 1, 2026
Executive Summary
Three-Way BalanceVerified
Bank, book, and client sub-ledger balances match after adjustments
Client Sub-Ledger Verification142 of 142 verified
No negative balances. No cross-posting errors.
Dormant Balance Review3 items flagged
2 matters inactive 60+ days. 1 closed matter with zero balance.
Earned Fee Sweep$41,250.00 eligible
$7,500.00 pending clearance. No premature sweep risk.
Outstanding Items2 timing, 1 exception
1 unposted wire fee ($25.00) requires journal entry.
Negative Balance CheckNone detected
All 142 client sub-ledgers at zero or positive balance.
Compliance Attestation

This report certifies that the IOLTA trust account referenced above has been reconciled in accordance with Rule 1.15 requirements. All three source documents (bank statement, general trust ledger, and client sub-ledger trial balance) have been verified. This attestation is cryptographically sealed and independently verifiable.

Hash: a7f3c9...e2d841
Sealed: Aug 01, 2026 09:14:22 UTC
Report ID: IOLTA-2026-07-4821 · 14 pagesTamper-evident · Independently verifiable
06
Replaces: Year-end CPA engagement and annual certification prep

Annual Certification Report

Twelve months of reconciliation proofs aggregated into your annual State Bar certification. Year-end preparation included in your subscription.

Annual Certification Report
Calendar Year 2026
IOLTA Trust Account Annual Certification
Morrison & Associates LLP · Account ****4821 · January through December 2026
Months Reconciled
12/12
On-Time Rate
100%
Exceptions Resolved
9
Certification
Ready
Monthly Reconciliation Summary
MonthBank BalanceMatters3-WayExceptionsCompleted
January$2,124,830.501281Feb 01
February$2,287,415.221300Mar 01
March$2,341,900.001312Apr 01
April$2,198,744.181330May 01
May$2,456,200.751351Jun 01
June$2,612,388.401382Jul 01
JulyCurrent$2,847,291.141421Aug 01
August$2,901,455.601440Sep 01
September$2,755,120.331411Oct 01
October$2,889,640.901430Nov 01
November$3,012,775.251461Dec 01
December$2,968,330.001450Jan 01
Annual Certification Ready

All 12 monthly reconciliations have been completed and sealed. This account is ready for annual State Bar certification. The certification package includes all monthly reconciliation proofs, exception resolution records, and the aggregate compliance summary required for CTAPP filing.

Download Certification Package
12 reconciliations sealed · 9 exceptions resolved · 0 outstandingNo additional CPA engagement required

Six deliverables. Three files.
$49/month.

Upload your bank statement, trust ledger, and client sub-ledgers. Receive all six deliverables in under a minute. Compare them to what you receive now. No credit card required.

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