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

# Reconcile a US client trust account against the bank

> Suggest mismatches between a bank statement and a ledger export for the lawyer to investigate.

Canonical page: https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files/united-states  
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 | Suggest mismatches between a bank statement and a ledger export for the lawyer to investigate. |
| What the lawyer must review | Keep a separate account and complete records (Rule 1.15) Confirm each disbursement yourself or through a supervised person following procedure Do not let the tool send money |
| Written for | United States |
| Applies to | [Reconcile the trust ledger to the bank and the matter files](https://ailawframework.com/obligations/trust-accounting-and-handling-client-money/reconcile-the-trust-ledger-to-the-bank-and-the-matter-files.md) |

## Checking plan

- What the AI does: Suggest mismatches between a bank statement and a ledger export for the lawyer to investigate.
- Basis: Checked against the linked sources on 23 September 2026. Confirm the current instrument before reliance.

## Notes

- Caution: reconcile against the bank records, not against a generated ledger.
- Open the state trust-account and IOLTA rule. It will be stricter than the Model Rule text.

## 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 2026-09-23)
- [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 2026-09-23)

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