The most important part of the main account register is the client id for each transaction. IOLTA accounts and real estate escrow accounts are used to hold funds for several different client matters at the same time. State bar rules and ALTA best practices require that the main account register is kept as well as a separate ledger for each client matter. The client id is the foundation on which proper trust account records are created.

If records are kept manually, the client id helps ensure a clean audit trail. Transactions can be cross-referenced by matching both the main register and the individual client ledger.

The importance of the client identifier is magnified if the lawyer uses a bookkeeping program. One of the main benefits of a bookkeeping program is that information only needs to be entered once to create both the main register and the individual client ledgers. All programs accomplish this in one of two ways: (1) a transaction is entered into the main register and sorted into individual ledgers, or (2) a transaction is entered in the individual client ledger and merged into the main register. In both cases, the program uses the client id to create the individual ledgers.

If a client id is not entered at all the transaction will go unidentified. If a transaction is entered with no client id the program will funnel those transactions into a single unidentified category. If a client id is entered incorrectly then at least two client ledgers will be incorrect. One client ledger will have a "false positive" balance - a higher balance that it should. One client ledger will have a "false negative" balance - a lower balance than it should.

A proper reconciliation report will identify any transactions with an incorrect or no client id. Once those transactions are identified they need to be corrected as soon as possible.