---
title: "Prepare a trust-account inspection pack from the ledgers and the bank records"
url: "https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-inspection-pack-from-the-ledgers-and-authorities/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A41-A20260923-3-US"
practice_area: "Trust accounting & handling client money"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Prepare a trust-account inspection pack from the ledgers and the bank records

> Index the ledgers, bank statements, cancelled instruments and written authorities for the period, and flag months in which the ledger balance and the bank balance do not match on the face of those records.

Canonical page: https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-inspection-pack-from-the-ledgers-and-authorities/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 | Index the ledgers, bank statements, cancelled instruments and written authorities for the period, and flag months in which the ledger balance and the bank balance do not match on the face of those records. |
| What the lawyer must review | Model Rule 1.15(a) requires complete records of trust-account funds, preserved for the period in the adopted rule (the Model Rule prints that period in brackets as five years after the representation ends). Rule 1.15(d) requires a full accounting on request. You check the pack against the bank record before it is given to a client, a third person or a disciplinary authority. Formal Opinion 512: test the reconciliation on a sample month yourself before relying on the tool's flags. |
| Written for | United States |
| Applies to | [Prepare a trust-inspection pack from the ledgers and authorities](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/prepare-a-trust-inspection-pack-from-the-ledgers-and-authorities.md) |

## Checking plan

- What the AI does: Index the ledgers, bank statements, cancelled instruments and written authorities for the period, and flag months in which the ledger balance and the bank balance do not match on the face of those records.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- State rules often prescribe the exact journals, ledgers and reconciliations an inspector expects. Open that list.
- Trust records are client information. Model Rule 1.6 applies to the tool that holds them.

## Sources

- [ABA Model Rule 1.15(a) and (d), records and accounting](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_15_safekeeping_property/) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Direction to pay money into the law practice trust account](https://ailawframework.com/precedents/trust-accounting-and-handling-client-money/direction-to-receive-trust-money.md) | Letter | Yellow | Letter telling a payer to pay a named sum into the general trust account, with the client's confirmation that the money is entrusted for this matter and is not payment of a bill already given. |
| [Check before a trust-to-operating transfer (United States)](https://ailawframework.com/precedents/trust-accounting-and-handling-client-money/us-trust-to-operating-transfer-check.md) | Checklist | Red | A check, before any transfer from a client trust account to the operating account, that the fee is earned or the expense incurred, the client has the direction and the bill, and no disputed amount… |
| [Notice that funds were received into trust (United States)](https://ailawframework.com/precedents/trust-accounting-and-handling-client-money/us-notice-funds-received-in-trust.md) | Letter | Yellow | A short notice that funds in which the client or a third person has an interest have been received and placed in a named trust account, as Model Rule 1.15(d) requires prompt notice. |
| [Trust account statement to the person for whom money is held](https://ailawframework.com/precedents/trust-accounting-and-handling-client-money/trust-account-statement.md) | Letter | Yellow | Statement of trust money received, paid and still held for one person, for one ledger, given at the end of the matter, on request, or after 30 June. |
| [Index for a trust investigation or external examination](https://ailawframework.com/precedents/trust-accounting-and-handling-client-money/trust-examination-pack-index.md) | Checklist | Yellow | Index of trust records to gather when an investigator or external examiner asks for them, and a cover note recording what the principal produced and what was held back. |

Signed-in accounts can read the full text of each one.

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