Missouri · Trust Accounting
What Missouri attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
Missouri Supreme Court Rule 4-1.15 (Trust Accounts and Property of Others)
Each time a financial-institution statement is available (effectively monthly)
6 years
Missouri Office of Chief Disciplinary Counsel
Missouri Lawyer Trust Account Foundation
Required — banks must notify the regulator
Source: Missouri Office of Chief Disciplinary Counsel . Rules change — always confirm against the current text before relying on it.
Missouri's stated reconciliation requirement is: Each time a financial-institution statement is available (effectively monthly). A three-way reconciliation compares three totals that must all agree. If they do not, the difference has to be found and resolved before the reconciliation is complete.
Bank statement balance, adjusted for outstanding checks and deposits in transit.
Your internal trust account register as of the same date.
The total of every individual client ledger balance on that date.
For a full walkthrough of the procedure, common violations, and what examiners look for, see our IOLTA compliance guide.
Missouri requires trust account records to be retained for 6 years. In practice that means keeping:
IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail Missouri attorneys are expected to maintain.