The provided resources are organized into five categories: rules and statutes; publications and articles; forms; ethics opinions; and online videos. This webpage is not intended to be a comprehensive collection of client trust accounting resources.
These provisions relate to a lawyer's responsibilities in receiving, maintaining, and accounting for the funds of a client or a third party, including fees for legal services.
Client Trust Accounting Handbook
The trust accounting handbook is a practical guide created to assist attorneys to comply with recordkeeping standards for client trust accounts that went into effect January 1, 1993. The handbook includes:
The Handbook on Client Trust Accounting for California Attorneys is only available online.
Find forms for IOLTA
The following are forms and templates not published by the State Bar of California. These links are provided as research resources but are not approved by the State Bar.
The following are State Bar and local California bar association ethics opinions relating to trust accounts:
The following are online audio and video resources related to client trust accounting. Some are free informational videos from various sources and others are MCLE programs that can be found on the State Bar Sections CLE catalog.
State Bar of California
For questions concerning client trust accounting rules and standards, contact the Ethics Hotline:
800-238-4427 (toll-free in California)
415-538-2150 (from outside California)