How to Run a Monthly Three-Way Reconciliation for Your IOLTA Trust Account: The 2026 Step-by-Step Process Every Law Firm Should Follow (Before the State Bar Asks)

California's pilot of CTAPP compliance reviews found that 83% of law firms had non-compliant three-way reconciliations — the single most common ethics violation. Here's the exact step-by-step process every firm should run on the same day each month to stay clean, plus the software pattern that makes it take 20 minutes instead of two days.