Client statement of account template
A client statement of account is what the law office sends the client for a set period: an opening balance, the fees and expenses charged and the payments made, by date, and a closing balance in Qatari riyals, with a summary of each fee agreement: its value, the amount paid and the balance.
The statement of account is prepared by the office’s accountant, and it is asked for in situations that keep recurring: a client asking how much they still owe, a company wanting a statement to reconcile with its books when it closes its financial year, a partner wanting to know where a client stands before taking on a new case for them, or a relationship ending that needs a final settlement. A good statement does not stop at the final figure: it shows every entry with its date and reference, so the client can match each line to a receipt voucher in their hand or a clause in their agreement, and calls and disputes fall as a result. The template below is laid out on that basis, with the debit, credit and balance columns usual in accounting statements.
When do you need this template?
- When the client asks what they have paid and what they still owe.
- When a corporate client closes its financial year and reconciles its accounts with the office.
- Before sending a letter demanding overdue fees, to attach to it.
- When the case or the relationship ends, before the final settlement is signed.
- Before a meeting with a client who disputes an amount on their account.
What must it include?
- The client’s name, file number and Qatar ID or commercial registration number, and the statement period from one date to another.
- The opening balance at the start of the period, or a “balance brought forward” if the period does not start at the beginning of the relationship.
- Every entry with its date, description and reference: the agreement number, or the receipt or payment voucher number.
- A debit column for what is charged to the client, a credit column for what they paid, and a running balance after each entry.
- The closing balance, stating whether it is owed by the client or held in their favour, and how much of it is due to date.
- A summary of the fee agreements: each agreement’s value, the amount paid, the balance and its status.
- The issue date, the accountant’s signature and the office stamp, and a contact for queries.
Client Statement of Account
Client name: [Client name] — Client file No.: [File number] — Qatar ID / CR No.: [Number]
Address: Building No. [Building number], Street No. [Street number], Zone No. [Zone number], Doha, State of Qatar — Tel: +974 [Phone number]
| Date | Description | Reference | Debit | Credit | Balance |
|---|---|---|---|---|---|
| [Start date] | Opening balance / Balance brought forward | — | — | — | [Opening balance] |
| [Date] | Value of the fee agreement for Case No. [Case number] | Agreement [Agreement number] | [Amount] | — | [Balance] |
| [Date] | Payment of the first instalment – bank transfer | Receipt voucher [Voucher number] | — | [Amount] | [Balance] |
| [Date] | Court fees paid on the client’s behalf | Payment voucher [Voucher number] | [Amount] | — | [Balance] |
| [Date] | Expert’s fees paid on the client’s behalf | Payment voucher [Voucher number] | [Amount] | — | [Balance] |
| [Date] | Payment of the second instalment – cheque No. [Cheque number] | Receipt voucher [Voucher number] | — | [Amount] | [Balance] |
| — | Total | — | [Total debit] | [Total credit] | [Closing balance] |
Closing balance on [End date]: QAR [Closing balance] — [owed by the client / in the client’s favour]. Of this, QAR [Amount due to date] has fallen due for payment; the rest consists of instalments not yet due under the agreement’s schedule.
Summary of fee agreements:
| Agreement No. | Subject | Agreement value | Paid | Remaining | Status |
|---|---|---|---|---|---|
| [Agreement number] | [Subject of the agreement] | [Agreement value] | [Amount paid] | [Amount remaining] | [In force / Ended] |
| Total | — | [Total value] | [Total paid] | [Total remaining] | — |
All amounts are in Qatari riyals. Please review this statement, check it against the vouchers you hold, and let the office know of any comments within [Number of days] days of receiving it, by email at [Email address] or by telephone on +974 [Phone number].
If your office records fees when each instalment falls due rather than when the agreement is signed, write each instalment as a debit line on its due date, so that the whole closing balance is due as at the date of the statement.
How to fill in the template
Set the period and the opening balance
Choose the start and end of the period, and work out the opening balance from all the entries before it. If the statement starts at the beginning of the relationship, the opening balance is zero; otherwise write “Balance brought forward” with its amount.
List the entries by date, with their references
Write each fee agreement and each expense charged to the client in the debit column, and each receipt voucher in the credit column, in date order, giving every line its reference: the agreement number or the voucher number. Leave out cancelled vouchers.
Work out the balance after each line
The balance after each entry is the previous balance plus the debit, minus the credit. A positive balance is owed by the client and a negative one is in their favour, so say so expressly next to the closing balance.
Separate what is due now from what is not yet due
If the balance includes agreement instalments that are not yet due, state on its own the amount due as at the date of the statement, so the client does not think the whole balance is payable today.
Reconcile, then sign and send
Reconcile the total credit with the receipt vouchers issued in the period, and the total debit with the agreements and payment vouchers; then the accountant signs, the statement is stamped, and it is sent to the client on paper or as a PDF.
Common mistakes
- A statement that gives only the final balance without the entries, so the client cannot check it.
- Including a cancelled receipt voucher, or an expense the office bore itself, in the client’s account.
- Entries without references, so no one knows which voucher or agreement matches each line.
- Leaving the balance without saying which way it runs, so no one knows whether the client owes it or is owed it.
- Combining the accounts of several clients on one file, such as heirs, in a single statement.
Issue this document from your office’s data
In Murafe, the statement is produced from “Client statement of account” by choosing the client and the period: it shows the opening balance, the debit and credit entries, the closing balance and the summary of agreements. It is read from the fee agreements, the receipt vouchers and the payment vouchers marked “Charged to the client’s account”, so nothing is added up by hand. The statement prints on the office’s letterhead or saves as a PDF to send. When several clients share one case file, each has their own agreement and their own statement of account. And if the person authorised to do so shows the client’s financial account in the client portal, the client sees their statement and receipt vouchers for themselves, with the total fees and expenses, the amount paid, the balance and what is due now.