New York Rules of Professional Conduct Rule 1.15 Attorney Trust Accounts (22 NYCRR Part 1200) 1.15(d)(1): Rule 1.15(d)(1) Required bookkeeping records kept seven years

For seven years after the events they record, the lawyer must keep: records of all deposits to and withdrawals from the special accounts and any other bank account affecting the practice (showing date, source and description of each deposit, date, payee and purpose of each withdrawal); a special account record showing the source of funds, the names of the people for whom they were held, the amounts and to whom they were paid out; retainer and compensation agreements; statements of disbursements to clients or others; bills to clients; records of payments to non-employee lawyers, investigators and others for services; retainer and closing statements filed with the Office of Court Administration; and checkbooks and check stubs, bank statements, prenumbered cancelled checks and duplicate deposit slips.