How to Cut Over to New Legal Accounting Software Mid-Year: The 12-Step Opening-Balance and Trust Migration Playbook for 2026

Most firms wait for January 1 to change accounting systems, then spend another year on a platform they have already outgrown. A mid-year cutover is entirely doable - but only if you migrate opening balances, open AR, unbilled WIP, and every matter-level trust ledger in the right order. Here is the 12-step playbook, including the two reconciliations that must tie to the penny before you go live.