Tax Wealth Consultant For a California law firm, the client trust account is the single most scrutinized part of the books. It sits at the intersection of two authorities that rarely coordinate but can each end a practice: the State Bar, which polices how you handle client money, and the IRS, which polices when you recognize your fees as income. Most IOLTA trust accounting mistakes are not acts of dishonesty. They are quiet bookkeeping errors that compound until someone noti