- MANY OF THE FOLLOWING HAVE ALREADY BEEN FURNISHED.  WE NOW HAVE COPIES OF:

1. BANK STATEMENTS
2. CANCELED CHECKS
3. DEPOSIT SLIPS
4. CHECK REGISTERS
5. VOIDED CHECKS

• Copies of the monthly check register for each month of the period under examination. The check register should cover all transactions for each month, the intake sequence and should include all trust account transactions. All transactions mean any transaction clearing the bank account and any transaction that would be defined as being subject to the IOLTA rules of professional ethics.

• The copy of the bank statements along with canceled checks (copy of front and copy of back) and copies of deposit slips.

• If any checks were voided during the period under examination, then the client should furnish a copy of the voided check. If no copy of voided check is available the client should furnish a detailed explanation of the events surrounding the missing check. (As a pre-cautionary measure one must consider whether additional audit procedures should be applied regarding the voided checks. Furthermore, the client should be instructed on the procedures to use for voiding checks.)

• A copy of receipt book maintained by the client personnel should be furnished.

• The copy of the general ledger in full detail for the current period should be furnished. Furthermore the detail should show balance forwards/opening balances for the current period under examination. If the client software does not report opening balances for the period, then full detail should furnished previous period.

• The client should furnish a listing disclosing all personnel responsible for receiving or disbursing the trust fund money.

• Furnish a floppy disk, or email the Quick books file for both the previous, and the current period under examination. The full file, without culling prior period data, is preferred.