There are three main factors which lead to irregularities in trust accounts and attorneys being disciplined. The first is simply the lack of sufficient attorney involvement in maintaining the trust account oversight. It is the responsibility of each attorney who uses the trust account to ensure it is being properly used. The second is the failure to perform monthly reconciliations. Failing to take an hour or two each month to perform the required monthly reconciliations is a quick way to run into trouble. The last fact is having untrained staff. The funds in the trust account do not belong to the firm, they belong to the client. Sometimes this distinction is overlooked by non-lawyers who see the funds as another pool of money for paying the firm’s bills or salaries.