---
title: "Reconcile the trust ledger to the bank and the matter files"
url: "https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files"
type: "task"
site: "AI Law Framework"
id: "A41-T1-R1"
practice_area: "Trust accounting & handling client money"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-09-23"
---

# Reconcile the trust ledger to the bank and the matter files

> Compare the trust ledger, the bank statement and the matter authorities and list unmatched items, timing differences and missing authorities.

Canonical page: https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files  
Last reviewed: 2026-09-23

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 | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | Compare the trust ledger, the bank statement and the matter authorities and list unmatched items, timing differences and missing authorities. |
| What the lawyer must review | Have an authorised principal verify every unmatched item against source documents Have a principal, not the tool, sign the monthly reconciliation |
| Written for / versions | 2 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: Define the proposed assistance and confirm its permitted scope before using an AI tool.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
2. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
3. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files/united-states.md) | Red |
| [New Zealand](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files/new-zealand.md) | Red |

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