About
A reconciliation service, not a bookkeeping department
Shtim is a specialized reconciliation service built for attorney trust accounts. Rather than offering broad bookkeeping services, Shtim focuses on maintaining clear, matter-level trust-account records and giving law firms dependable ongoing visibility into their balances.
What we built the service around
Trust accounts are not ordinary accounts. What matters is not only whether the bank balance is right, but whether the firm can say what portion of that balance belongs to each matter, and can support that answer with a record.
Shtim is built around that second question. We combine structured recordkeeping with a secure client portal designed around attorney trust-account workflows, so that matter balances, unresolved items, and the state of the account are available to the firm continuously rather than at month-end.
Shtim is operated by World of Torah, Inc. d/b/a Shtim, and serves law firms in New York.
Principles the system is built on
- Source data is preserved. Imported rows are kept as received, alongside the normalized record.
- Uncertain items wait. A transaction that cannot be reliably identified is queued, not guessed at.
- Firm submissions are reviewed. Nothing your firm submits changes the official reconciliation until Shtim approves it.
- Finalized periods are not rewritten. Corrections create a revision trail.
- Every change has an author. Actions are recorded with who, what, when, and what changed.
Service calendar
Sundays, Shabbat, and observed holidays
Weekly service is ordinarily performed on Sundays. No services are performed on Shabbat or on Jewish holidays observed by Shtim.
When a Sunday reconciliation is deferred because of an observed holiday, the next reconciliation covers the accumulated period and the firm’s included transaction allowance carries forward proportionally. Regular subscription fees continue during deferred weeks.
Scope of engagement. Services are nonlegal bookkeeping and reconciliation services. They do not constitute legal advice, legal representation, audit, assurance, or professional-responsibility advice, and no attorney–client relationship is created between Shtim, its owner or personnel, and the firm or any of the firm’s clients.
The firm retains exclusive control of its bank accounts and sole responsibility for client and third-party funds, for appropriate attorney review and supervision of its trust accounts and financial records, and for determining and satisfying all applicable legal, ethical, regulatory, court-rule, and professional obligations.
Next step
Enroll a trust account
Enrollment happens online: choose the weekly capacity, enter your open matters and their balances, execute the engagement agreement, and set up payment. If you would rather talk it through first, ask us instead.