What rule governs attorney trust accounts in Ohio?

Attorney trust accounts in Ohio are governed by Ohio Prof.Cond.R. 1.15 (Safekeeping Funds and Property); overdraft reporting under R.C. 4705.10(A)(4). It requires attorneys to hold client funds separate from firm funds, maintain complete records, and account for client property.

How often must Ohio attorneys reconcile their trust accounts?

Ohio requires monthly reconciliation of attorney trust accounts. Reconciliation compares the adjusted bank balance, the trust register balance, and the total of all individual client ledgers — all three must agree.

How long must Ohio attorneys keep trust account records?

Ohio requires trust account records to be retained for 7 years. Records include bank statements, cancelled checks, deposit slips, client ledgers, journals, and reconciliation worksheets.

Who regulates attorney trust accounts in Ohio?

Trust account compliance in Ohio is overseen by the Office of Disciplinary Counsel of the Supreme Court of Ohio.

Ohio · Trust Accounting

Ohio IOLTA Trust Account Rules

What Ohio attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.

Ohio Trust Account Requirements at a Glance

Governing rule

Ohio Prof.Cond.R. 1.15 (Safekeeping Funds and Property); overdraft reporting under R.C. 4705.10(A)(4)

Reconciliation required

Monthly

Record retention

7 years

Regulator

Office of Disciplinary Counsel of the Supreme Court of Ohio

IOLTA program

Ohio Access to Justice Foundation

Bank overdraft reporting

Required — banks must notify the regulator

Source: Office of Disciplinary Counsel of the Supreme Court of Ohio . Rules change — always confirm against the current text before relying on it.

Three-Way Reconciliation in Ohio

Ohio requires attorneys to reconcile trust accounts 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.

Adjusted bank balance

Bank statement balance, adjusted for outstanding checks and deposits in transit.

Trust register balance

Your internal trust account register as of the same date.

Sum of client ledgers

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.

What Ohio Attorneys Must Keep, and for 7 Years

Ohio requires trust account records to be retained for 7 years. In practice that means keeping:

Individual ledgers for each client and matter, showing every receipt and disbursement
A transaction journal listing all deposits and withdrawals by date
Bank statements, cancelled checks, and deposit slips
Completed and signed reconciliation worksheets
Outstanding check lists, reconciled each period

This page is a summary, not legal advice. IOLTA Guard is not a law firm. Confirm current requirements with the Office of Disciplinary Counsel of the Supreme Court of Ohio — rules change, and your obligations as the attorney of record are yours alone.

Stay Compliant with Ohio Trust Account Rules

IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail Ohio attorneys are expected to maintain.

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