Washington · Trust Accounting
What Washington attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
Washington Rules of Professional Conduct 1.15A (Safeguarding Property) and 1.15B (Required Trust Account Records)
As often as bank statements are generated, or at least quarterly
7 years
Washington State Bar Association, Office of Disciplinary Counsel
Legal Foundation of Washington
Required — banks must notify the regulator
Source: Washington State Bar Association, Office of Disciplinary Counsel . Rules change — always confirm against the current text before relying on it.
Washington's stated reconciliation requirement is: As often as bank statements are generated, or at least quarterly. 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.
Washington requires trust account records to be retained for 7 years. In practice that means keeping:
IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail Washington attorneys are expected to maintain.