Recomputes the monthly client-trust three-way close every firm already does by hand in a spreadsheet: the bank statement, adjusted for outstanding items, against the trust ledger total, against the sum of every per-client ledger. Separately walks each client's declared activity to catch a ledger that dips negative mid-period even when its ending balance looks clean, ages every outstanding item from the period end, and checks that every balance is stated as of the same date.
The demo values below are synthetic and already loaded, so you can press Run without entering anything of your own.
It does not source or verify any balance against a bank feed, general ledger, or practice-management system, and it does not determine which bank lines are outstanding: outstanding items are declared inputs, the same way a firm already lists them on its reconciliation worksheet. It is not legal advice and not a determination of an ethics violation; a DISCREPANT verdict is a citable record of an arithmetic break, which the firm and, on referral, a bar auditor evaluate.
ART-525 enforces the general N-way balance closure identity across named internal systems for any measure. This node is the specialized legal-ops case: exactly three legs (bank, trust ledger, client ledgers), a hard-zero rule on per-client balances that ART-525's tolerance-gated pairwise test does not carry, and outstanding-item aging tuned to a monthly trust-account close rather than a generic reconciliation cadence.