Bookkeeping for solo attorneys and small law firms
In a solo or small firm, the attorney is often also the bookkeeper. That is workable for a while, but it competes with billable time and tends to push reconciliations to the bottom of the list. This guide covers a lean setup and the signs it is time to hand work off.
A lean setup that holds up
Separate trust and operating bank accounts, an accounting system or practice-management tool that keeps per-client ledgers, and a calendar reminder for the monthly three-way reconciliation cover most of the basics. Keeping receipts attached to transactions saves time at tax season.
What to keep in-house
Many small-firm attorneys keep approval of trust disbursements and fee transfers for themselves, because they know each matter. Data entry and reconciliation are the parts most often handed off.
Signs it is time for help
Reconciliations slipping past a month, uncertainty about which client a trust balance belongs to, or spending more than a few hours a month on books are common triggers. So is tax-time cleanup that takes weeks.
What to check
- How many hours a month the books currently take
- Whether reconciliations are on a fixed schedule
- Which tasks you want to keep approval over
- Whether your tools keep client-level trust ledgers
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Frequently asked questions
Can a solo attorney do their own trust accounting?
Many do. The key is consistency: per-client ledgers and a documented monthly reconciliation. Bar rules vary by state, so it is worth reviewing yours.
Is this law firm bookkeeping guide advice?
No. Sam's List writes these guides for education. They describe common questions and processes, not advice for your specific situation.
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