JuriOS Features Trust Accounting
Trust Accounting

The one feature in legal
software you cannot
get wrong.

A trust accounting error in Canada isn't a software inconvenience. It's a Law Society matter. JuriOS was built from the ground up with Canadian trust rules at the centre — not as a compliance afterthought added after the billing module.

A trust shortage — any amount — is reportable to your Law Society and can trigger a conduct review
A failed three-way reconciliation is an audit flag in every provincial Law Society
A missing or late Law Society report creates immediate professional risk in Ontario and BC
Trust Accounts — Morrison & Park LLP
Reconciled
General Trust
$124,850
LSO Rule 9.1 · Mixed funds
↑ $48,200 this week
Real Estate Trust
$312,200
Designated · closings only
↑ $95,000 this week
3-way reconciliation — November 2025 · Automated
Bank statement balance$437,050.00
General trust ledger$437,050.00
Client ledger total$437,050.00
Status✓ Balanced — $0 variance
Recent trust transactions
Sunrise Realty Closing +$48,200 Nov 14
Henderson Estate — Disb. −$12,400 Nov 12
Patel Family Closing +$95,000 Nov 11
The stakes

What the Law Societies
are actually looking for — specifically.

This is not a general risk statement. These are the specific things that trigger Law Society reviews in each province, pulled from their published audit guidance.

LSO — Law Society of Ontario
What triggers an audit referral
Trust shortage of any amount — reportable under By-Law 9
Three-way reconciliation not completed within 25 days of month-end
Client funds held more than 60 days without a matter reason
Disbursement exceeds per-matter client ledger balance
Failure to maintain a mixed trust account in a designated bank
LSBC — Law Society of BC
What triggers an audit referral
Trust shortage — zero tolerance under Law Society Rules 3-56 through 3-75
Reconciliation completed outside the required 20-day window
Mixed trust account not maintained at a designated savings institution
Failure to maintain a trust ledger for each client matter
Annual trust report not filed by March 31
LSA — Law Society of Alberta
What triggers an audit referral
Trust shortage — reportable immediately under Rule 119.27
Three-way reconciliation not completed within 30 days of month-end
Trust funds held for more than 2 years without an identifiable matter
Failure to provide trust records on auditor request within 5 business days
Incorrect trust accounting method — only two methods approved
How it's built

Built in from the
first line of code.
Not bolted on after.

Most practice management software starts with matter management and billing, then adds trust accounting later. JuriOS inverted this. We built the trust accounting architecture first — the four-layer model below — and built everything else on top of it.

The result: trust rules are enforced at every layer, not just at the surface. A disbursement can't create a shortage because the client ledger layer prevents it before the transaction is committed. A reconciliation can't close with a discrepancy because the reconciliation layer catches it before you can proceed.

This is the difference between a product that was designed to comply and a product that was designed to make compliance impossible to fail.

04
Law Society Reporting Layer
Generates LSO, LSBC, and LSA reports in the exact format each Law Society requires. Direct email integration to each Law Society's submission address.
LSO format LSBC format LSA format One-click email
03
Bank Reconciliation Layer
Automated three-way reconciliation runs at month-end. Detects discrepancies before they become reportable. Flags unresolved items with specific guidance.
3-way automated Discrepancy detection Resolution workflow
02
General Trust Ledger
Full double-entry general ledger for all trust transactions. Every receipt, disbursement, and transfer creates a balanced journal entry. Immutable audit trail.
Double-entry Immutable trail Full GL history
01
Client Ledger Layer
Every trust transaction is attached to a specific client matter. Per-matter balances are maintained in real-time. Overdraft prevention is enforced at this layer — before any transaction commits.
Per-matter Real-time balances Overdraft block Pre-commit validation
Per-matter ledgers

Every dollar tracked
to its matter.

The fundamental unit of trust accounting is the matter, not the client. JuriOS maintains a complete, real-time ledger for every active matter — showing every receipt, disbursement, and transfer with full transaction context.

Here's how a typical real estate closing flows through the ledger:

Trust receipt — closing funds from buyer

Funds received from buyer's lawyer. JuriOS records the receipt to this specific matter's trust ledger. General trust account balance updates instantly.

Records: Receipt · $312,000 · RE-2024-047 · November 11 · 14:23 · Entered by: D. Park
+$312,000
Hold period — closing not yet complete

Funds sit in trust while title and mortgage conditions are confirmed. The ledger shows the exact balance available for this matter at any moment.

Matter balance: $312,000 available · 0 other matters can access these funds
Held
Disbursement — closing proceeds to seller

JuriOS validates the disbursement amount against this matter's trust balance before committing. If the disbursement would exceed the balance, it is blocked. No exception.

Validates: $298,500 disbursement ≤ $312,000 balance ✓ · Proceeds. Balance: $13,500
−$298,500
Transfer to general account — legal fees earned

Remaining balance transferred from trust to general account after services rendered and invoice issued. The matter trust ledger closes at zero.

Matter trust balance: $0.00 · Transfer complete · Audit trail closed
→$13,500
RE-2024-047 · Sunrise Realty Closing Trust ledger
Trust balance
$13,500
Total received
$312,000
Disbursed
$298,500
Receipt · Buyer's closing funds Nov 11 +$312,000
Disbursement · Seller net proceeds Nov 14 −$298,500
Transfer · Legal fees to general Nov 15 −$0
All transactions validated · Audit trail complete · No exceptions flagged
3-way reconciliation

Three numbers that must
agree. Every month.
Automatically.

The three-way reconciliation is the cornerstone of Canadian trust accounting. It requires that three independent records agree to the same balance: your bank statement, your general trust ledger, and the sum of all per-matter client ledgers.

On most software platforms — including PCLaw, Clio with QuickBooks, and Soluno — this reconciliation is a manual process you initiate each month. You run a report, compare three numbers, and if they don't match, you spend time finding the discrepancy.

JuriOS runs this reconciliation automatically. At the start of each month, we generate the three-way comparison using the previous month's data. If the numbers agree — which they do in 98% of cases — the reconciliation closes automatically and you receive an email confirmation. If they don't agree, we flag the discrepancy with the specific transaction causing the imbalance and walk you through resolution before the month-end reporting deadline.

98%
of JuriOS reconciliations close
automatically without intervention
$0
trust shortages caused by
JuriOS software errors — ever
Bank Statement
$437,050
Adjusted balance
General Ledger
$437,050
All trust transactions
Client Ledgers
$437,050
Sum of all matters
November 2025 reconciliation ✓ Balanced · $0 variance
Completed automatically at 12:01 AM on December 1 · Email confirmation sent · No action required
Overdraft prevention

You cannot accidentally
disburse more than a client
has on deposit. Ever.

Most software shows a warning when you try to disburse more than a client's trust balance. You can click through the warning. JuriOS does not show a warning. The transaction simply will not commit.

This is not a soft control. The validation happens at the database layer before the transaction is written. There is no way — through the UI, the API, or any other path — to create a trust shortage in JuriOS. The architecture prevents it unconditionally.

When a disbursement would exceed a client's trust balance, you see the exact balance available, the amount by which your request exceeds it, and a clear explanation. The transaction cannot proceed until either the disbursement amount is reduced or additional funds are receipted to the matter.

Law Society position: An overdraft caused by a software error is not a defence. You are responsible for your trust account. JuriOS is built so that a software-caused trust shortage is architecturally impossible.
Trust Disbursement ⊘ Blocked
Matter
Henderson Divorce — HE-2024-019
Payable to
Henderson, R. — Client disbursement
Disbursement amount
$18,500.00
Available trust balance — HE-2024-019 $14,250.00
Disbursement blocked — trust shortage would result
This disbursement of $18,500 exceeds the trust balance of $14,250 for this matter by $4,250. A trust shortage is a reportable event. This transaction cannot proceed as entered.
Disburse funds — blocked
Law Society reports

LSO. LSBC. LSA.
One click to send each.

Each Law Society requires trust reports in a specific format, on a specific schedule, with specific fields and calculations. JuriOS maintains a template for each of the three major Law Societies and updates it whenever the format changes.

The report is generated from your live reconciliation data. There is no separate report-building step, no manual data entry, and no exporting to a spreadsheet. The report reflects your actual trust account status at the moment you generate it.

LSO — Monthly trust report per By-Law 9, schedule within 25 days
LSBC — Monthly trust report per Rule 3-64, schedule within 20 days
LSA — Monthly trust report per Rule 119.35, schedule within 30 days
Annual filing reminders sent 30, 14, and 7 days before each deadline
Email directly from JuriOS to the Law Society's submission address
Trust Report — November 2025
LSO
LSBC
LSA
Law firm
Morrison & Park LLP
LSO member no.
52847J / 61203P
Reporting period
November 2025
Report date
December 3, 2025
Section A — Mixed Trust Account
Opening balance — Nov 1$388,850.00
Total receipts — November$143,200.00
Total disbursements — November$95,000.00
Closing balance — Nov 30$437,050.00
Section B — Three-Way Reconciliation
Bank statement (adjusted)$437,050.00
Client ledger total$437,050.00
Variance$0.00 ✓
The audit trail

Every trust movement.
Timestamped, validated,
immutable.

Every trust transaction in JuriOS creates an immutable audit log entry: who initiated it, when, from which IP address, the before and after balances, and a cryptographic hash that ties the entry to the transaction it records.

"Immutable" means technically immutable — not just policy. No JuriOS user, including administrators, can delete or modify an audit log entry. The log is written to a separate append-only database partition. Even if your JuriOS account is deleted, the audit log is retained for 7 years as required by Law Society regulations.

When a Law Society auditor requests your trust records, you can download the complete audit package — all transactions, all reconciliations, all Law Society reports — in a single timestamped PDF. The package is formatted to match the records request form used by LSO, LSBC, and LSA auditors.

Trust audit log — RE-2024-047 Immutable · 7-year retention
#a3f9
Trust receipt · $312,000.00 · Sunrise Realty Closing · Buyer's closing funds · D. Park · 192.168.1.14
Nov 11 14:23:41
#b7c2
Balance validated · Pre-commit check passed · Available: $312,000 · Requested: $312,000 · System
Nov 11 14:23:41
#c1d8
Disbursement · $298,500.00 · Seller net proceeds · M. Osei · 192.168.1.22 · Balance after: $13,500
Nov 14 09:11:17
#d4e6
Disbursement blocked · Requested $320,000 · Available $13,500 · Shortage: $6,500 · User notified · No entry committed
Nov 14 09:18:03
#e9f1
Transfer to general · $13,500.00 · Legal fees earned · Invoice #INV-2024-447 issued · M. Osei
Nov 15 16:44:28
These entries are cryptographically linked and cannot be modified or deleted by any user, including administrators.
When things don't add up

What happens when
something doesn't balance.

In 98% of months, the three-way reconciliation closes automatically. In the remaining 2%, something doesn't balance — usually a bank entry that hasn't been matched to a transaction, or a timing difference between an electronic transfer and its recording date.

When JuriOS detects a discrepancy, here is exactly what happens — in order, automatically:

1
Discrepancy flagged with the specific cause

JuriOS identifies the transaction or missing entry causing the imbalance. The alert includes the amount, the matter, and the date of the discrepancy — not just a generic "reconciliation failed" message.

Immediate · email + in-app notification
2
Resolution workflow opened automatically

A guided resolution checklist walks you through the three most common causes: unmatched bank entries, timing differences, and posting errors. Each step shows you exactly where to look.

Available immediately in your account
3
Deadline tracking begins

JuriOS tracks the days remaining before your Law Society reporting deadline and shows a countdown in the reconciliation panel. You know exactly how much time you have.

Visible in reconciliation panel immediately
4
Support escalation if unresolved in 48 hours

If the discrepancy isn't resolved within 48 hours, our trust accounting support team is automatically notified and will reach out directly. We do not leave Law Society deadline risk unattended.

48 hours after first flag · proactive outreach
$0
Trust shortages caused by JuriOS software errors. Every discrepancy we've encountered has been a data entry issue, a bank timing difference, or a migration artifact — all resolved. Never a software bug that created a shortage. This record matters to us more than any other metric.
Reconciliation — October 2025 ⚠ Discrepancy found
Bank statement (adjusted) $421,840.00
Client ledger total $421,690.00
Variance detected $150.00
Most likely cause
Unmatched bank entry: $150 trust receipt on October 29 (Nguyen Legal — NL-2024-031) appears in bank statement but has not been recorded in JuriOS. Review and post this receipt to resolve.
Time remaining before LSO deadline
November 25 deadline (25 days from Oct 31) 18 days
Resolution checklist
Bank statement imported and matched
Outstanding cheques identified and cleared
!
Post unmatched receipt — NL-2024-031 · $150
Confirm three-way balance · Generate report
From lawyers who care about this

What trust accounting
means to the lawyers using it.

Law Society audit survivor
"

I went through an LSO audit in 2022 because of a $214 rounding error in PCLaw. It took four months and cost me significant anxiety and legal fees to resolve. When I switched to JuriOS, the first thing I checked was the reconciliation. It's been balanced, automatically, for 18 consecutive months. I don't think about it anymore. That's the goal.

Michelle Rousseau
Family Law · Solo · Ottawa, ON
PCLaw switcher
"

PCLaw's trust accounting is deep but the reconciliation was always manual. I ran it myself on the last Friday of each month. JuriOS runs it without me. I get an email saying it balanced. I archive the email. That's the entire monthly process now. We do 40–50 real estate closings a month and every single one goes through trust without issue.

David Kim
Real Estate & Corporate · 3 lawyers · Vancouver, BC
New to practice
"

I opened my practice 14 months ago. I had never set up trust accounts before. I was genuinely anxious about doing it wrong. JuriOS's trust setup walked me through every step — which accounts to open, how to structure the ledgers, what the LSO requires. My first reconciliation was done in 20 minutes. I've never had a discrepancy.

Priya Mehta
Immigration & Refugee · Solo · Brampton, ON
Trust accounting · JuriOS

Start with trust accounting.
Everything else follows.

30-day free trial. Full trust accounting from day one. Set up your trust accounts in under 30 minutes. Your first reconciliation runs automatically at month-end.

LSO · LSBC · LSA compliant
Automated 3-way reconciliation
$0 trust shortages in our history
Canadian data residency