Your trust bank statement, your trust ledger, and every client ledger have to agree — to the penny, every month. We make sure they do: IOLTA trust compliance, law-firm bookkeeping, and reporting from a team of 15 degreed accountants who work only for law firms.
Trust accounting is where law firms get disciplined — rarely for stealing, usually for sloppy records. These are the four mistakes we see most, and how each one gets fixed for good.
Client money and firm money in the same account — and the wall between whose money is whose comes down.
The fix — The fix is structural: unearned client money belongs in IOLTA, earned fees move to operating once they’re earned, and the two never share an account.
Covering a firm shortfall with trust money — just for a week, just until a check clears, with every intention of paying it back.
The fix — There is no version of this that is safe. Borrowing from trust is never acceptable — so we watch the cash position ahead of time, and the temptation never gets its chance.
A deposit lands in trust and never gets assigned to a client. The account reconciles in total — and still wouldn’t survive an audit.
The fix — Every dollar in and out is assigned to a specific client, and the breakdown is proven against the total every single month.
The month gets busy, the reconciliation gets skipped, and small errors compound quietly into big ones.
The fix — The reconciliation is the step that catches every other mistake on this list — which is why ours happens every month, three ways, without exception.
Angela wrote the full breakdown: Common trust accounting mistakes that get law firms in trouble →
This is the control we run on every client’s trust account, every month: three records of the same money, forced to agree. Try it on a sample account — and watch for the line that doesn’t.
① the trust bank statement — what the bank recorded · ② your firm’s trust ledger — what the firm recorded · ③ every client ledger, combined — what each client is owed
Inside the client ledgers — where the $1,850 is hiding
Three records of the same money — the bank’s, your firm’s, and every client’s. They should tell the same story, to the penny. Run it and see whether they do.
The totals looked right — the breakdown wasn’t. The bank and the trust ledger agree to the penny. The client ledgers are $1,850 short: a retainer that arrived Oct 14 and was never assigned to a client. Money your firm can’t attribute is money an auditor will ask about. The fix is one act of discipline:
Assigned. The deposit now sits in the client ledger it always belonged to, and all three records tie — $102,250.00, three ways. That’s the standard your trust account is held to. It’s the standard we hold it to, every month.
No orphan dollars. No surprises. Every retainer assigned the day it lands, every line tied on the first pass. That’s what a reconciled month looks like — and it’s the only kind we hand back.
Three records. One balance. Every month.
No client of ours starts the month wondering whether this was done. It’s done — and the records are yours to see.
Four packages, staged to where your firm is right now — every one of them built on the same foundation.
For new law firms started within the last few months.
Trust and operating accounts set up correctly from day one, bookkeeping from your first retainer, and a one-time setup with a discounted monthly rate for a limited time. Start clean, stay clean.
For small firms without a heavy flow of trust transactions.
Cleanup and historical repair — past trust activity reconstructed, unassigned dollars assigned, IOLTA compliance rebuilt — with accurate reporting that keeps you compliant at tax time.
For small firms and mega firms alike — a team trained in trust accounting.
The full monthly discipline: complete bookkeeping, trust and accounts-receivable balances reconciled to your billing software, and reporting you can run the firm on.
Budgets built on your history — and your projected growth.
Everything in Present, pointed forward: maintained cash-flow forecasts, graphs and forecasts in your reporting, and scenario planning when the decision is big.
How you will feel
Knowing your money is being managed properly, so you’re free to take care of your clients.
No more lying awake at night worrying where your practice stands financially.
Facing your finances head-on, without the overwhelm, so you can make the right decisions.
Working with someone who knows their numbers — so you know yours.
Every transaction recorded with vendor names and the reason for the payment, receipts attached. Benefit deductions verified against each employee’s election form, so payroll never drifts. And your books match your tax returns — we meet with your CPA to keep it that way.
We actually read and understand your state bar’s trust rules — and keep learning as they change. Monthly three-way trust reconciliations, with your trust and accounts-receivable balances reconciled to your billing software, not just to the bank.
A Balance Sheet and a Profit & Loss you can run a firm on: balance changes explained from the prior period, comparisons to last year or to your budget, activity broken out by account. Future clients get graphs and forecasts on top.
A finance department inside your firm, without hiring one: cash-flow forecasts maintained, budgets built on history and projected growth, and a second set of eyes on the numbers before money moves.
Before Main Accounting, Angela ran accounting as a corporate controller for a mid-cap international corporation. In June 2016 she built the firm she couldn’t find: one that does nothing but law-firm accounting — because trust accounting isn’t a feature on a checklist. It’s the whole discipline.
As a military spouse, she also knows what it means to build a business that runs from anywhere — so she built a virtual one, with a team across 13 states.
“Don’t tell me you got hit by a bus — tell me a bus is coming.”
Her standard for reporting: you should see it coming while there’s still time to steer.
Degreed accountants, one shared discipline — law-firm books. Home base Henryville, Indiana; working from 13 states; serving firms in 31+.
Founder and CEO
Henryville, IN
QuickBooks Certified ProAdvisor
Chief Operating Officer (COO)
Knoxville, TN
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Senior Client Onboarding Coordinator
Summerville, SC
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Senior Training & Development Coordinator
Aurora, CO
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Staff Accountant
Princeton, WV
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Senior Accountant
Plymouth, MA
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Senior Accountant
Bowling Green, KY
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Accounting Supervisor
Lenexa, KS
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Staff Accountant
Lake Cumberland, KY
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Staff Accountant
Springfield, MO
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Staff Accountant
Pomfret Center, CT
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Staff Accountant
Coldwater, MS
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Accounting Manager
Factoryville, PA
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Staff Accountant
Galloway, NJ
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Accounting Assistant
Knoxville, TN
The badge beside a name is that accountant’s own QuickBooks Certified ProAdvisor certification.
Accounting Services Practice, 2023.
Insightful Accountant — Angela Main Roberts.
Certified on the software law firms run on.
Gold Partner tier with the payroll platform.
We published the questions to ask before you trust anyone with your trust account — and we answer YES to all of them. Read the questions →
“I can't say enough about Angela Roberts and Main Accounting. I was referred to Main Accounting by numerous colleagues and from the moment I hired them, their professionalism, accuracy, and responsiveness are unmatched. As both an attorney and business owner, the whole team delivered a wealth of knowledge as to every aspect of my business, providing me with not only bookkeeping services but meticulous reports and advice. The team is so well versed on everything having to do with my business and truly handle every detail with care, clarity, and integrity. Recently, I had an issue with an accountant I had hired to handle the preparation of my tax returns and upon sending me the drafts, Angela reviewed them and found over 200,000 in errors, that could have cost me thousands of dollars. She stepped in, called the accountant, and spent countless hours with me and him on the phone and didn't hang up until I was at ease that all was correct. This is the level of service they provide. It's rare to find a firm that combines technical expertise with such genuine customer service and true care. I highly recommend them to any business owner who values reliability, excellence, and peace of mind.”
“I've used Main Accounting for years now, and they are so great to work with. Especially as my business has grown. I used to worry at night about whether or not my books were correct because I just didn't have complete trust in the people doing them. That is one anxiety I've been able to completely take off my plate. I've also done things like add 401(k) benefits, etc., and they are so quick and knowledgeable to adjust my books based on what we're adding. Super helpful.”
“Main Accounting is awesome and can help you ensure that your books are perfect so that you never have to worry about your trust account. They will also provide you with all the tools you need to see where your firm is going financially.”
“Angela and Main Accounting are an amazing team! I've been a client for 4 years and have drastically overhauled my financial knowledge and forecasting with their help! They help business owners make better informed decisions about their businesses with accurate and helpful reports and conversations. They have continually improved their offering of services to help all of us have a better experience! I highly recommend them! They are above and beyond any prior bookkeeping service I've ever used! Thank you!”
“Main Accounting Services and I have several common clients and have been serving them together for the past two or three years. Angela and her team of accountants have lots of experience with law firms, and all around do a great job. She has my highest recommendation.”
“I would be LOST without Main Accounting! They are compassionate, on point, detailed, my detailed bulldog always in my corner. If I bring up a general business frustration they have a great idea and often have an effective solution for me! If they don't know or feel I need to consult someone they are up front and don't waste my time or my money. Angela and her team are well worth the money and I count on her to protect me and the business I represent. I told her just the other day, "EVERYONE NEEDS AN ANGELA IN THEIR LIFE!" I mean that sincerely, she impresses me with her ability to be approachable and knowledgeable. Main Accounting keeps me organized and moving forward.”
“We've been working with Angela and her team at Main Accounting for many years now, and I can confidently say they are one of the greatest assets to our businesses. Between my husband and I, we own multiple businesses, and Main Accounting has been integral in managing the bookkeeping, budget creation, and weekly financial reporting for all of them. They do such an exceptional job that we even rely on them for our personal bookkeeping as well! What really makes Angela stand out is how much she genuinely cares about our success. She's always looking out for things we might not catch, helping us get through tough times like COVID, and giving us practical advice to improve how we run our finances. It's not just about numbers with Angela—it feels like she's truly invested in our businesses, and we couldn't imagine doing this without her and her team. Also, a big shoutout to our account manager Rebecca, who has always been by our side and is incredibly quick on her response time—she's a rockstar!”
“Wow! Main Accounting has been absolutely amazing. They have helped our firm get through some of the hardest times. They have offered more than the support we expected. Always on top of everything and willing to do whatever they can to help us manage in every way possible.”
Client testimonials are quoted word-for-word, exactly as clients wrote them.
We don’t prepare tax returns — we make sure your clients are ready for you. Here is what lands on a CPA’s desk from every client we share:
“Main Accounting and I have worked together on several clients. I can't say enough great things about how much they make my job as a CPA easier. Angela's years of experience in corporate accounting have given her an extensive background in business financial management. They are extremely responsive and give their clients ongoing operational tips to make them more productive. We know that the client accounting work we receive from Main Accounting will be complete – adjusting entries will have been made, payroll will have been booked correctly, and any negative balances and questions will have been resolved. They embrace the very latest technology to maximize their efficiency. Their enthusiasm is contagious, and their clients love them. Working with them is truly a treat. they mitigate our risk as we prepare the clients' tax returns, and this really lessens our stress.”
Your trust bank balance, your trust ledger, and the sum of every individual client balance — all three have to agree. We run it every month, for every client, and we don’t call a month done until they do.
A total can tie while the breakdown is wrong — one client’s money quietly covering another’s. If every dollar isn’t assigned to a specific client, the account won’t survive an audit. The breakdown is the point.
Yes — trust and IOLTA rules are set by each state bar, and they differ in their specifics. We read and work to your state’s rules. It’s why we only do law firms.
We are a team of degreed accountants, not a CPA firm, and we don’t prepare tax returns — we make sure your books are ready for the people who do. Your CPA stays your CPA; we make sure what reaches them is complete.
Yes. Cleanup and historical repair are core work here: reconstructing past trust activity, assigning what was never assigned, and rebuilding IOLTA compliance so the record can be defended.
Ask the hard questions first — we insist. We published the checklist we hold ourselves to, and we answer YES to all of these questions.
Fifteen minutes. Bring your hardest question about your trust account — we’ll show you exactly how we’d keep it reconciled, three ways, every month.
Prefer email? [email protected]
We are a team of degreed accountants, not a CPA firm, and we don’t prepare tax returns — we make sure your books are ready for the people who do.
