---
title: "Prepare an accounting of client or third-person property when one is requested"
url: "https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-account-statement-for-the-person-for-whom-trust-money-is/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A41-CO20261022-3-US"
practice_area: "Trust accounting & handling client money"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Prepare an accounting of client or third-person property when one is requested

> From the trust records the lawyer selects, list the receipts, payments, and balance for the client or third person who asked. Do not send the accounting.

Canonical page: https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-account-statement-for-the-person-for-whom-trust-money-is/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Trust accounting & handling client money](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the trust records the lawyer selects, list the receipts, payments, and balance for the client or third person who asked. Do not send the accounting. |
| What the lawyer must review | Model Rule 1.15(d) says that, upon receiving funds or other property in which a client or third person has an interest, the lawyer shall promptly notify that person and, upon request, shall promptly render a full accounting. Comment 1 says the lawyer should keep books and records on a current basis in accordance with generally accepted accounting practice. The lawyer decides what the accounting must contain and sends it. |
| Written for | United States |
| Applies to | [Prepare a trust account statement for the person for whom trust money is held](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-account-statement-for-the-person-for-whom-trust-money-is.md) |

## Checking plan

- What the AI does: From the trust records the lawyer selects, list the receipts, payments, and balance for the client or third person who asked. Do not send the accounting.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The text opened is the ABA Model Rule. The rule adopted in the lawyer's jurisdiction controls where it differs.
- The full accounting in Rule 1.15(d) is upon request. The rule that was opened does not require a statement on a monthly cycle.

## Sources

- [ABA Model Rule 1.15, Safekeeping property](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_15_safekeeping_property/) (checked 2026-10-22)
- [ABA Model Rule 1.15, Comment](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_15_safekeeping_property/comment_on_rule_1_15/) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*