West Virginia · Trust Accounting
What West Virginia attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
West Virginia Rules of Professional Conduct 1.15 (Safekeeping Property); overdraft reporting under State Bar Administrative Rule 10.08
Not specified by rule
5 years
West Virginia Office of Disciplinary Counsel / Lawyer Disciplinary Board
West Virginia IOLTA Program (West Virginia State Bar)
Required — banks must notify the regulator
Source: West Virginia Office of Disciplinary Counsel / Lawyer Disciplinary Board . Rules change — always confirm against the current text before relying on it.
West Virginia'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.
West Virginia requires trust account records to be retained for 5 years. In practice that means keeping:
IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail West Virginia attorneys are expected to maintain.