You probably use retainers to secure cash flow from clients. Heading into 2018, the last thing you want is for your accounting related to client trust funds to be out of order. Some things you should make sure of or clean up before the new year hits are; ensuring that no clients’ funds are commingled with another, none of the funds are used to pay for the firm’s expenses, and that client funds are clearly distinguished on your balance sheet. Get this in order & make sure you’re not kicking off 2018 by failing an audit. To learn more, review all of our Business Accounting Tips to Prepare Your Firm for 2018.