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May I Use a Computer Program to Perform Trust Accounting?

Lawyers or law firms may use computer systems to maintain trust account records. An attorney who maintains trust account records by computer should print and retain, on a monthly basis, the checkbook register, the balances of the subaccount ledgers, and the reconciliation report. Electronic records should be regularly backed up by an appropriate storage device. It is recommended that electronic records be kept in .pdf or some other format which will likely be accessible in the future.

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