Trust Account Guidelines
The North Dakota Real Estate Commission is providing these guidelines for the purpose of assisting the North Dakota Real Estate Broker in understanding and complying with the requirements imposed by law for properly establishing and maintaining the
different types of Real Estate Trust Accounts.
The information provided is strictly a suggested guideline and is meant to be supplemental to the basic fundamentals of bookkeeping necessary for a sound accounting of the real estate business. The information contained herein is intended only as a means of assistance and information to the North Dakota Real Estate Broker. Brokers are urged to examine their own practices to ensure that they are complying with the intent of the Real Estate Trust Account Laws and Requirements.