This webpage includes the following resources:
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 were authored by the State Bar:
The following articles are not published by the State Bar. These links are provided as research resources but are not approved by the State Bar:
The following form and notice are published by the State Bar:
The following templates and guides for client trust accounting were created by the State Bar. These templates are provided as a resource for attorneys to help with their client trust account bookkeeping and reconciliation practices. These materials are taught in the Client Trust Accounting Practical Skills course:
Live training and e-learning
Visit the CTAPP Training page to register for free live courses and learn how to access e-learning eligible for Minimum Continuing Legal Education (MCLE) credit.
The following informational videos were produced by the State Bar:
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.