Client Trust Accounting Resources

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.

Rules and statutes

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.

Rules

Business and Professions Code

Publications and articles

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:

  • A copy of the standards and statutes relating to an attorney's trust accounting requirements;
  • Information on the Client Trust Account Protection Program;
  • A step-by-step description of how to maintain client trust accounts;
  • An index of selected cases and opinions by topic; and
  • Sample forms.

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:

Forms

The following forms are published by the State Bar of California:  

Notices

The following notices are published by the State Bar of California:

Online video and MCLE resources

The following are online video resources related to client trust accounting. Some are free informational videos and others are MCLE programs from various sources.

Informational videos

The following informational videos were produced by the State Bar of California:

MCLE

The following MCLE presentations are provided by the State Bar of California: 

  • CTA School – 3 hours of MCLE
  • Client Trust Account Protection Program: What to Know and How to Comply – 1 hour of MCLE. 
    • To access the CTAPP course, log in to My State Bar Profile, go to the State Bar E-Learning Portal section, and find "Access my e-learning site." Once you're the portal, go to "Not Started" from the Dashboard and you will be able to access the CTAPP MCLE presentation.

The following MCLE courses are provided by the California Lawyers Association:

Ethics opinions

The following are State Bar and local California bar association ethics opinions relating to trust accounts:

  • CAL 1975-36: Ethical responsibilities involved in preserving the identity of trust account funds
  • CAL 1988-97: Lay signatory on the client trust account?
  • CAL 2002-159: Loan funds in an escrow account for legal fees
  • CAL 2005-169: Overdraft protection on client trust accounts
  • CAL 2006-171: Return withdrawn funds to the client trust account when client disputes the fee
  • CAL 2007-172: Accepting credit card payments from a client
  • CAL 2008-175: Client instructions regarding prior attorney's lien
  • CAL 2009-177: Ethical obligations in enforcing charging liens
  • CAL 2013-187: Third party payors
  • LA 454 (1988): Ethical Responsibilities to Third Parties in Handling Trust Accounts
  • LA 484 (1995): Commingling of Client Trust Account Funds
  • LA 485 (1995): Client trust accounts 
  • SF 1980-1: Placement of "Flat" or "Fixed"

Ethics Hotline

For questions concerning client trust accounting rules and standards:

  • 800-238-4427 (toll-free in California)
  • 415-538-2150 (from outside California)

Related links

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.