Every client ledger, every reconciliation, every shortfall flag. Yours. The Guardian reads the matter book already inside Totus and checks each balance against the client-money rules in plain rules-based code, nothing is sent to an outside accounting service.

Client Account Guardian

Client money held to the order of clients, every ledger reconciled and watched. Balances, reconciliation ages and shortfall flags computed from the matter book at render time.

Client bank account reconciliation

client bank balance €456,100

€456,950 held across 7 client ledgers. 3 ledgers need attention: 1 shortfall (€850), 1 reconciliation overdue, 1 residual to return.

Shortfall watch

A debit balance on a client ledger is the cardinal breach. It must be made good from the office account immediately, not on the next reconciliation.

2026/EM/0004Tadhg Connolly Demo-€850

A counsel fee was paid from this ledger before the settlement cheque had cleared, leaving a debit balance of €850. Client money has been applied beyond what was held for this client. This must be made good from the office account immediately.

Client ledger register

Every matter holding client money, loudest first. Each row opens the matter.

Matter	Client	Held	Last reconciled	Status
2026/EM/0004Settlement monies received, counsel and outlay paid out on completion.	Tadhg Connolly Demo	-€850	13 Jun 20266d ago	Shortfall
2026/PR/0002Estate funds gathered in, awaiting grant of representation before distribution.	Pádraig Byrne Demo	€88,500	3 May 202647d ago	Needs attention
2026/CV/0007Residual balance owed back to the client after completion.	Maeve Sheehan Demo	€1,250	11 Jun 20268d ago	Needs attention
2026/CV/0005Sale proceeds held pending distribution to the client on completion.	Ailbhe Kearney Demo	€312,000	17 Jun 20262d ago	In order
2026/CV/0001Purchase deposit held to the order of the client pending closing.	Róisín McCarthy Demo	€45,000	15 Jun 20264d ago	In order
2026/FM/0001Funds held to the order of both parties pending the separation agreement.	Niamh Fitzpatrick Demo	€6,000	14 Jun 20265d ago	In order
2026/PR/0005Funds on account for probate disbursements (Probate Office fees, valuations).	Siobhán Walsh Demo	€4,200	7 Jun 202612d ago	In order

How the client account works

The Guardian applies the Law Society's client-money rules under the Solicitors Accounts Regulations 2023. The obligations it watches:

Separate client account: Client money is held in a designated client account, kept entirely apart from the firm’s own office money. The two are never mixed.
No debit balances: No client ledger may go into debit. Paying out more of a client’s money than is held for that client is the cardinal breach and must be made good from the office account immediately.
Periodic reconciliation: The Regulations require a balancing statement on the client account at least quarterly. As a tighter house standard the Guardian flags any individual client ledger not reconciled inside 30 days, so a problem surfaces long before the quarterly statement falls due.
Prompt return of residuals: Once a matter completes, any residual balance owed back to the client is returned promptly. The Guardian flags residuals left sitting beyond 30 days.