North Dakota · Trust Accounting
What North Dakota attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
N.D.R. Prof. Conduct 1.15 (Safekeeping Property)
Not specified by rule
6 years
Disciplinary Board of the Supreme Court of North Dakota
North Dakota Bar Foundation
Required — banks must notify the regulator
Source: Disciplinary Board of the Supreme Court of North Dakota . Rules change — always confirm against the current text before relying on it.
North Dakota's stated reconciliation requirement is: Not specified by rule. 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.
North Dakota 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 North Dakota attorneys are expected to maintain.