California IOLTA Three-Way Reconciliation Case Study

This interactive module provides a detailed example of the IOLTA reconciliation process required by the California State Bar's Rule of Professional Conduct 1.15 and the Client Trust Account Protection Program (CTAPP).

Educational Topics Covered:

• Calculating Adjusted Bank and IOLTA Trust Balances
• Tracking Outstanding Checks and Uncleared Deposits
• Aligning the Trust Ledger with individual Client Ledgers
• Identifying common bookkeeping errors that trigger audits