Lawyers with no responsibility for their firm’s books and records have no fear of the OAE’s Random Audit Compliance Program. To the rest of us, this is the bogeyman.

It shouldn’t be that way. Most lawyers are honest most of the time, and our bookkeeping bears that out. Few of us misuse trust money, knowingly shortchange payees or otherwise harbor dark secrets in the rarely-seen corners of our client ledgers. In theory, lawyers such as we would welcome a friendly, helpful visit from our licensing authority to confirm our compliance with the OAE’s few simple bookkeeping rules and to educate us when we diverge. Yet, for reasons lodged deep within our collective psyche, the mere notice of the audit can keep us awake, ruin our appetites and make us ill, even if we have nothing to hide. This is no surprise.