- Based in Stevensville, Montana, I offer fully remote services—easy, secure, and convenient.
Specialized CPA Services · Montana
Accounting Built for Montana Law Firms
IOLTA compliance, trust accounting, partner tax planning, and clean books — handled by a CPA who understands how legal practices run.
Schedule a Consultation Call (406) 544-3180Why it matters
Law Firm Finances Are Different
General bookkeeping software and non-specialist CPAs often miss the nuances that govern attorney trust accounts. One misclassified transaction can trigger a State Bar inquiry. One missed tax election can cost a partner thousands.
Maria Hulling CPA brings focused expertise to the unique accounting demands of Montana law practices — from sole practitioners to mid-size firms — so your finances stay clean, compliant, and clearly understood.
What's at stake
- Trust account errors carry disciplinary risk Montana Rules of Professional Conduct require strict separation of client and operating funds. Sloppy records put your license at risk.
- Partner taxation is complex S-Corp vs. partnership structures, reasonable compensation, and K-1 planning require an advisor who works the numbers, not just files the return.
- Cash flow visibility drives better decisions Monthly financial statements tied to real practice data help you hire, expand, or tighten — with confidence.
What we handle
Services for Law Firms
Every engagement is scoped clearly, priced transparently, and handled directly by Maria — not passed off to staff.
IOLTA Trust Account Reconciliation
Three-way reconciliation of your trust ledger, individual client sub-ledgers, and bank statements. Documented to satisfy Montana State Bar audit requirements.
Law Firm Bookkeeping
Monthly close using QuickBooks Online, correctly separating operating and trust funds, tracking WIP, and producing financial statements your partners can actually use.
Entity Structure & Tax Planning
S-Corp election analysis, reasonable compensation documentation, partner/member distributions, and proactive planning to minimize Montana and federal tax liability.
Tax Preparation & Filing
Preparation of firm returns (S-Corp, partnership, LLC) and individual returns for partners, associates, and solo practitioners — filed on time, every time.
New Firm Setup
QuickBooks chart of accounts designed for legal practices, trust vs. operating account protocols, and a filing calendar so compliance is built in from day one.
Financial Advisory & Consulting
Compensation structure reviews, profitability by practice area, and scenario modeling for lateral hires, office expansion, or succession planning.
Trust accounting
IOLTA Compliance You Can Rely On
Attorney trust accounts are among the most scrutinized financial records in any Montana law firm. Proper reconciliation isn't optional — and it isn't something to delegate to a general bookkeeper.
What proper trust accounting looks like
A compliant IOLTA reconciliation ties three records together every month: your bank statement, your trust ledger, and your individual client sub-ledgers. All three must agree, and the documentation must be retained and available for Bar review.
Maria provides this reconciliation monthly, flags discrepancies immediately, and maintains workpapers that hold up under scrutiny.
- Three-way reconciliation each month
- Individual client sub-ledger tracking
- Documented workpapers retained on file
- Rapid identification of shortages or overages
- Procedures aligned with Montana Rules of Professional Conduct
- Clean records if the State Bar calls
Who this is for
Law Practices We Work With
Whether you're a solo practitioner juggling your own books or a managing partner overseeing a multi-attorney firm, the fundamentals are the same: accurate records, compliant trust accounts, and a tax strategy that fits how you're organized.
Solo Practitioners
One attorney, one set of books — done right from the start.
Small & Mid-Size Firms
2–15 attorneys, with partner distributions and shared overhead.
Litigation Practices
Contingency tracking, settlement disbursements, cost recovery.
Estate & Probate Attorneys
Fiduciary accounting and trust fund reconciliation.
Real Estate & Transactional Law
Earnest money, escrow, and closing funds handled correctly.
New & Growing Practices
Setting up systems that scale as you add clients and staff.
How it works
What to Expect When You Work With Us
Every engagement starts with a clear scope and ends with records your firm — and the State Bar — can trust. No surprises, no hand-offs.
Get Started01
Discovery Call
We review your current setup, identify any backlogs or trust account issues, and define the scope and pricing for your engagement.
02
Onboarding & Cleanup
We access or establish your QuickBooks file, separate trust and operating accounts properly, and bring records current before moving forward.
03
Monthly Execution
Books are reconciled, trust accounts are three-way reconciled, and financials are delivered on a predictable schedule.
04
Tax & Advisory
Returns are filed on time. Proactive planning check-ins connect your tax strategy to how your practice actually performed.
A note on Montana: Montana has no general sales tax, a flat income tax structure, and specific filing considerations for professional service entities. Maria Hulling CPA practices in Montana and keeps current on state-level changes that affect law firm taxation and compliance — so you don't have to track it yourself.
Ready to Get Your Law Firm's Finances in Order?
Whether you need a trust account cleanup, monthly bookkeeping, or a full tax strategy, let's start with a focused conversation about your firm.
Schedule Your Intro CallOr call directly: (406) 544-3180 · maria@hullingcpa.com