The provided resources are organized into five categories: rules and statutes; publications and articles; forms; notices; online videos; and ethics opinions. 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.
Business and Professions Code
The following publications are from the State Bar of California:
Client Trust Accounting Handbook
The trust accounting handbook is a practical guide created to assist attorneys in complying with recordkeeping standards for client trust accounts that went into effect January 1, 1993, and has since been updated periodically. The handbook includes:
The 2023 Handbook on Client Trust Accounting for California Attorneys (PDF) is only available online and can be downloaded for future reference.
The following articles are 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 forms are published by the State Bar of California:
The following notices are published by the State Bar of California:
The following are online video resources related to client trust accounting. Some are free informational videos and others are MCLE programs from various sources.
The following informational videos were produced by the State Bar of California:
The following MCLE presentations are provided by the State Bar of California:
The following MCLE courses are provided by the California Lawyers Association:
The following are State Bar and local California bar association ethics opinions relating to trust accounts:
For questions concerning client trust accounting rules and standards:
For any questions related to CTAPP, please email CTAPP@calbar.ca.gov or call 888-505-5208.
For questions related to IOLTA, please email IOLTA@calbar.ca.gov or call 415-538-2252.