Trust Accounting & Bookkeeping for Law Firms
Most bookkeepers have never touched a trust account. Ledger & Light was built by someone who managed them for over a decade.
Before starting Ledger & Light, Audrey Rudolph spent years as an office manager and paralegal inside a Florida law firm, handling trust accounting, reconciliations, and day-to-day bookkeeping. That experience is what makes Ledger & Light unique.
Services for law firms
Trust (IOTA) accounting. Individual client ledgers with running balances, correct handling of advances versus earned retainers, IOTA account records, and an annual listing of each client's unexpended balance — the recordkeeping Chapter 5 requires.
Monthly three-way reconciliation. Every month we reconcile your trust bank balance to your book balance and to the total of all individual client ledgers, with any difference documented in writing. This is the step the Bar looks for first, and the one most often skipped.
Operating-account bookkeeping. Categorized transactions, reconciled accounts, and clean monthly financials for the business side of your practice.
Cleanup and catch-up. Behind on reconciliations or inherited messy books? We'll get your trust and operating accounts organized, reconciled, and audit-ready.
QuickBooks Online. Everything runs in QuickBooks Online, set up correctly for a law firm from the start. Certified QuickBooks ProAdvisor.
Why firms work with Ledger & Light
13+ years in bookkeeping, trust accounting, and law-firm office management
Retired Florida Registered Paralegal (FRP) — familiar with how firms actually run
Certified QuickBooks ProAdvisor
Based in Winter Park, serving law firms in Orlando, Central Florida, and remotely statewide
Solo and small-firm focus: personal attention, not a call center
FAQ
Do I really need a bookkeeper who knows trust accounting? Yes. Trust accounting errors are among the most common causes of Bar grievances, and most general bookkeepers don't know the Chapter 5 rules. A bookkeeper who maintains proper client ledgers and runs a real monthly three-way reconciliation keeps your records accurate and audit-ready, so problems are caught early instead of by an auditor.
Who is responsible for Bar compliance — you or my firm? Your firm. Compliance and the annual trust accounting certificate are the attorney's responsibility under the rules. My job is to produce and maintain the records and reconciliations those rules require, so you can certify with confidence and be ready if the Bar ever audits.
What is three-way reconciliation? It's the monthly check that your trust bank statement, your book balance, and the sum of every client's individual ledger all agree to the penny. Florida requires it, and it's the first thing an auditor asks for.
Do you work with firms outside Orlando? Yes. Bookkeeping is done remotely in QuickBooks Online, so we serve firms across Florida. Local Orlando and Winter Park firms are welcome for in-person meetings when useful.
How much does it cost? Monthly bookkeeping starts at $330/month depending on transaction volume and account count. Trust accounting needs vary by firm — reach out for a quote tailored to your practice.