Segregation of Duties at a Law Firm That Only Has Three People in Accounting: The 2026 Internal Controls Playbook

Most law firm embezzlement is not committed by strangers. It is committed by the bookkeeper, office manager, or accounting lead the firm trusts most - and it is enabled by one structural fact: at a 15 to 60 attorney firm, the same person usually enters the bill, cuts the check, and reconciles the account. Here is a practical nine-step internal controls framework that works at real firm size, without hiring a controls department.