3.5.1 Instead of the final declaration, I get an “Outstanding Reporting Requirements” warning that says, “Step 2: Account Registration is incomplete based on your responses in Step 1” and that I need to register client trust accounts maintained during the reporting period OR indicate why I am unable to provide account information using the options at the bottom of the Why am I getting this error?
Please check to make sure all of your accounts have been registered in Step 2. If all your accounts have been registered, the required account ending balance may be missing in Step 2. You must provide the account ending balance as of December 31 of the reporting period or the date the account was closed.
If all your accounts have been registered and each account has a balance, please review your responses in Step 1. If you chose multiple “Yes” answers requiring trust account registration, for example, in Step 1, in response to question 1 (IOLTAs), you selected “Yes, I will provide or update IOLTA (or similar pooled) account information, including the balance as of December 31, 2025, via My State Bar Profile …” and, in response to question 2 (non-IOLTAs), you also selected “Yes, I will provide or update non-IOLTA account information, including the balance as of December 31, 2025, via My State Bar Profile …,” based on your selected responses you are required to register both an IOLTA and a non-IOLTA trust account via My State Bar Profile. If you only have one trust account, please revise your response to either question 1 or question 2. A trust account can never be both an IOLTA and a non-IOLTA.
Similarly, if you selected multiple “Yes” responses requiring trust account registration to question 1 (e.g., “Yes, I will provide or update IOLTA account information, including the balance as of December 31, 2025, via My State Bar Profile” and “Yes, a firm or organization I am currently employed by or in practice with will provide or update IOLTA account information, including the balance as of December 31, 2025, via Agency Billing …”), based on your selected responses, you are required to register multiple IOLTAs via My State Bar Profile and Agency Billing. If you only have one IOLTA, please revise your responses to question 1 in Step 1.
How do I register for a class?
You may access the course by logging in to My State Bar Profile and entering the E-learning Portal. In the “What do you want to learn?” search box, type “Ethics School” or “CTA School.” Click “Add to Cart” and complete the checkout process. The course is self-paced and available on demand 24/7. You may save your progress and return to the course at any time, prior to the expiration date. The course must be completed within 90 days of purchase.
How long is Client Trust Accounting School, and will I receive MCLE credit?
The course is approximately one and a half hours long, but you may complete it at your own pace and save your progress.
If you are taking the course as the result of being disciplined by the State Bar, CLE credit is not available. Attorneys completing the course for this purpose must submit a certificate of completion to the Office of Case Management and Supervision upon completion of the course.
If you are taking this course as a condition of an abeyance stipulation related to an Application for Determination of Moral Character, MCLE credit is not available. Individuals completing the course for this purpose must submit a certificate of completion to the Office of Admissions upon conclusion of the course.
When browsing the course catalog, select “CTA School—Client Trust Accounting Rules and Regulations.” Do not select the course that covers similar content (e.g., “Client Trust Accounting Rules and Regulations”). Taking any similar voluntary course will not satisfy your mandatory obligation to complete the course, whether mandated by an order of the California Supreme Court or the State Bar Court, or required by the Office of Admissions. To satisfy a mandatory obligation, you must take the mandatory CTA School course, which is not eligible for MCLE credit.
What does Client Trust Accounting School offer?
Client Trust Accounting (CTA) School provides an overview of the California Rules of Professional Conduct and relevant provisions of the State Bar Act and Rules of the State Bar relating to client trust accounting. The course is designed to help attorneys understand their fiduciary responsibilities, avoid common trust accounting violations, and maintain compliance. It is self-paced and available 24/7 on the State Bar’s E-Learning Portal. It replaces the previously offered live sessions.
Are there other MCLE courses available through the State Bar?
Yes. The State Bar offers additional MCLE courses. For course listings, browse the E-Learning Portal catalog, where all State Bar courses are now available. If you are a California-licensed attorney or registered in the multijurisdictional practice (MJP) program, log in to My State Bar Profile to access the catalog.
When can I expect to receive my certificate of completion?
You will be able to download your certificate from the E-Learning Portal upon completing the course. Be sure to download it within 30 days of completion.
What if I forgot my password?
You will use the same password that you use to log in to My State Bar Profile. If you forgot that password, select “Forgot password?” on that page to reset it.
4.5 Do I need to report non-U.S. bank accounts?
Unless exempt (see FAQ 2.3, above), California licensees, regardless of where they practice, must still comply with the CTAPP reporting requirements. Licensees must report and register each and every trust account in any location if (1) they acted as a signatory or exercised managerial or primary administrative oversight for a trust account held pursuant to rule 1.15 of the California Rules of Professional Conduct, or (2) were otherwise responsible for complying with any of the requirements or prohibitions in rule 1.15 of the California Rules of Professional Conduct other than the disclosure and agreement requirements in rule 1.15(b) pertaining to depositing a flat fee paid in advance into a lawyer’s or law firm’s operating account (e.g., responsibilities for safekeeping of funds, to identify and discharge liens, notify clients that funds have been received, etc.).
Currently, CTAPP reporting features do not allow licensees or firm administrators to enter non-U.S. routing and account numbers. Therefore, for all non-U.S. trust accounts, in Step 1 (Annual Client Trust Account Reporting), please check the box next to “Yes, I will provide or update IOLTA and/or non-IOLTA account information, including the balance as of December 31, 2025, via My State Bar Profile” for the appropriate question, depending on the type of account. Then, during Step 2 (Account Registration), check the checkbox next to “Other” under the sentence, “If you selected Yes to the IOLTA or Non-IOLTA question in Step 1, but are unable to register that IOLTA (CA or Non-CA) and/or Non-IOLTA because you do not have some of the required information, please describe why below,” and, in the box provided, list all non-U.S. bank accounts, including bank name, account number, and country of origin. In future years, we expect enhancements to the reporting application will make it possible for licensees and agencies to report non-U.S. trust account information.
4.4 I have an IOLTA account outside California. In question 2 of the Step 3 (Self-Assessment), how can I affirm that any funds held in a California IOLTA account are maintained in an IOLTA-eligible institution identified on the State Bar of California’s website if the account is held outside California by an institution that is not on the approved list?
Under Business and Professions Code section 6212, attorneys that established an IOLTA account pursuant to subdivision (a) of Business and Professions Code section 6211, may hold IOLTA accounts only at eligible financial institutions. Rule 1.15(a) of the California Rules of Professional Conduct generally requires that trust accounts for California clients be maintained in California. You are permitted to hold client funds in an IOLTA account outside California if your client is from somewhere other than California or if your California client has a substantial relationship with the other jurisdiction and has provided written consent. If your practice meets those criteria and you do not have a California IOLTA, you may select “I do not have a California IOLTA” as your response.
4.3 How do I report IOLTA accounts outside of California?
In general, under rule 1.15(a) of the Rules of Professional Conduct, a licensee’s trust accounts must be maintained in California, or, with the written consent of the client, in another jurisdiction where there is a substantial relationship between the client or the client’s business and that other jurisdiction. Therefore, if licensees are entitled to hold IOLTA accounts outside of California, they will need to register those accounts as non-CA IOLTA accounts by selecting “Add Account” in My State Bar Profile, or, if using the Agency Billing application, selecting “Manage Accounts.”
How do I file a complaint against my lawyer or a lawyer referral service?
If you believe your lawyer has done something wrong, you can file a complaint with the State Bar. Complaints may be submitted online or by mail. If you have questions or need assistance in completing the form, call the State Bar’s Attorney Complaint Hotline at 800-843-9053. For more information on reporting a lawyer to the State Bar and handling other problems, read the legal guide If You Have a Problem with an Attorney.
If you have a complaint about a certified or uncertified LRS, you can file a complaint against the service with the State Bar. In order to promote public protection, the State Bar will review your complaint to determine if the LRS has violated Business and Professions Code Section 6155 and State Bar Rules.
For more information on certified lawyer referral services, contact LRS@calbar.ca.gov.
When are the annual fees due?
The due date is by March 30, or the next business day if that date falls on a weekend or holiday, each year during the annual license renewal process. The 2025 annual deadline is April 1, 2025. If you miss the deadline, you will be charged a penalty ($103 for active attorneys, $31 for inactive attorneys).
What activities qualify for general MCLE credit?
Activities that qualify for general MCLE credit are those that relate to legal subjects directly relevant to State Bar licensees and have current significant educational, professional, or practical content, with an objective to increase each participant’s professional competency as an attorney. Activities designed for nonattorney participants do not qualify and will not be approved for general MCLE credit. More on Standards for MCLE Activity Approval
What is IOLTA?
IOLTA stands for Interest on Lawyers’ Trust Accounts. Attorneys deposit client funds that they plan to hold briefly, or that are too small to earn interest for the client, into larger shared accounts. Over 73,000 attorneys make deposits in approximately 49,000 IOLTA accounts in California. As of September 2019, IOLTA accounts hold nearly $5 billion. Any interest earned on these accounts is paid by financial institutions to the State Bar, which in turn distributes those funds as grants to qualified nonprofit civil legal organizations throughout the state.
Refer to the State Bar’s IOLTA FAQ page for more information.
How do I file a complaint against my lawyer or a lawyer referral service?
If you believe your lawyer has done something wrong, you can file a complaint with the State Bar. Complaints may be submitted online or by mail. If you have questions or need assistance in completing the form, call the State Bar’s Attorney Complaint Hotline at 800-843-9053. For more information on reporting a lawyer to the State Bar and handling other problems, read the legal guide If You Have a Problem with an Attorney.
If you have a complaint about a certified or uncertified LRS, you can file a complaint against the service with the State Bar. In order to promote public protection, the State Bar will review your complaint to determine if the LRS has violated Business and Professions Code Section 6155 and State Bar Rules.
For more information on certified lawyer referral services, contact LRS@calbar.ca.gov.
When are the annual fees due?
The due date is by March 30, or the next business day if that date falls on a weekend or holiday, each year during the annual license renewal process. The 2025 annual deadline is April 1, 2025. If you miss the deadline, you will be charged a penalty ($103 for active attorneys, $31 for inactive attorneys).
What activities qualify for general MCLE credit?
Activities that qualify for general MCLE credit are those that relate to legal subjects directly relevant to State Bar licensees and have current significant educational, professional, or practical content, with an objective to increase each participant’s professional competency as an attorney. Activities designed for nonattorney participants do not qualify and will not be approved for general MCLE credit. More on Standards for MCLE Activity Approval
What is IOLTA?
IOLTA stands for Interest on Lawyers’ Trust Accounts. Attorneys deposit client funds that they plan to hold briefly, or that are too small to earn interest for the client, into larger shared accounts. Over 73,000 attorneys make deposits in approximately 49,000 IOLTA accounts in California. As of September 2019, IOLTA accounts hold nearly $5 billion. Any interest earned on these accounts is paid by financial institutions to the State Bar, which in turn distributes those funds as grants to qualified nonprofit civil legal organizations throughout the state.
Refer to the State Bar’s IOLTA FAQ page for more information.
What do I do if I have a fee dispute with my attorney?
The State Bar has an informal, low-cost forum for resolving fee disputes through arbitration between lawyers and their clients. Read more about ways to resolve fee dispute with an attorney.
I didn’t receive an email notice of the annual fees. How do I submit payment?
Starting February 1, 2025, the 2025 annual fees will be available to calculate online through My State Bar Profile. If you forgot your password or need assistance accessing your online profile, please use the Help Guide or view our video tutorial for step-by-step instructions to reset your password and access your account.
How many members serve on the JNE Commission? How are they appointed?
Pursuant to Government Code section 12011.5(b), the commission consists of attorney and public (i.e., nonattorney) members. The commission is to consist of at least twenty-seven and no more than thirty-eight members. The ratio of nonattorney members to attorney members is determined, to the extent practical, by the ratio established in sections 6013.4 and 6013.5 of the Business and Professions Code.
It is the stated intent of the Legislature that the JNE membership "shall be broadly representative of the ethnic, gender, and racial diversity of the population of California and composed in accordance with sections 11140 and 11141 of the Government Code."
Practice areas of the members are representative of the various types of practice in California, and include the public sector as well as private practice, large and small firms and sole practitioners. The actual composition of the commission has tended to reflect the diversity of the legal profession in California.
Individuals interested in serving on the commission apply to the Board of Trustees, and are appointed by the Board following the guidelines set forth in Government Code section 12011.5(b), and upon recommendation of the Board Executive Committee.
Why become a Leadership Bank?
Increased visibility as a partner in access to justice: The State Bar will prominently highlight Leadership Banks on its website, including their names first on the list of financial institutions eligible to hold IOLTA accounts, and including hyperlinks to their institution’s website. The State Bar will draw attention the Leadership Bank program in its communications and publications seen by attorneys around the state, emphasizing how selecting a Leadership Bank for IOLTA funds will increase funding for civil legal aid to vulnerable low-income Californians.
Marketing edge: Financial institutions will have permission to advertise their Leadership Bank designation and branding as evidence of their support for their communities and for civil legal aid.
Ability to obtain Community Reinvestment Act credit: Being a Leadership Bank will help financial institutions fulfill their obligations under the Community Reinvestment Act (CRA) by generating funds that will go directly towards assisting those most in need. Civil legal aid helps prevent homelessness, protect families, and stop wage theft, among many other areas that align with CRA development goals. Becoming a Leadership Bank is an investment in the community that contributes to its overall economic strength and stability
Demonstrated social responsibility: Financial institutions care about their customers and their communities. This is another way to support veterans, seniors, and low-income Californians struggling with disability benefits, medical care, and their financial health. The California Justice Gap Study estimates that 33 percent of the problems that low-income Californians seek help for will not be resolved due to insufficient resources. In fact, in the past year only 27 percent of low-income Californians received some legal help for issues that matter the most to them; less significant issues received even less support. The Leadership Bank program is an immediate and critical means to start filling the gap by providing additional interest on IOLTA accounts that in turn will fund more services to these clients.
Source: State Bar of California, The California Justice Gap Study: Measuring the Unmet Civil Legal Needs of Californians (2019).
What is a certified lawyer referral service and how does it work?
Certified lawyer referral services (LRS) have been approved by the State Bar of California to refer potential clients to lawyers. They are operated by local bar associations, nonprofit legal service programs and for-profit organizations. The State Bar holds nonprofit and for-profit LRS providers to the same standards.
When you contact a certified LRS, staff or an automated referral system will ask you about your situation. The LRS will then try to match you with a qualified lawyer who handles the type of legal problem you have and arrange a consultation, which typically costs a small fee. After the initial consultation, it is up to you whether or not you want to hire the lawyer.
If your problem can be resolved without a lawyer, the LRS may be able to provide information about other organizations or agencies that may be able to help you. Search our LRS Provider Directory or call 866-44-CA-LAW (866-442-2529). If you are out of state, call 415-538-2250.
Every LRS certified by the State Bar has a certification number. Ask about or look for the LRS’s State Bar certification number, which must appear in all advertising. If an organization is claiming to be a certified LRS, but does not have a number, contact the State Bar right away at LRS@calbar.ca.gov.
Progressive Discipline
The commission explored discipline standards 1.8 and 1.6 adopted by the Board of Trustees to ensure consistency in disciplinary proceedings. The State Bar currently follows a policy of “progressive discipline,” which means each successive incident of discipline should generally be more severe than the last. The rationale for what is commonly referred to as progressive discipline is that a prior record of discipline is a significant aggravating factor in determining the appropriate level of discipline.
There was widespread interest among commission members in modifying standards 1.8 and 1.6 to enable greater judicial discretion to reduce the impact of racial disparities in discipline on future outcomes.
The commission recommended that the Board of Trustees:
Analyze and modify standards 1.6 and 1.8 to permit the greater exercise of judicial discretion regarding progressive discipline.
Where can I find information about avoiding fraud, finding help with immigration matters, and other subjects?
The State Bar offers information for consumers on subjects such as finding an attorney, avoiding fraud, how to avoid being a victim of nonattorney fraud, resolving a dispute with a lawyer, and what Lawyer Referral Services do.
Does the JNE Commission interview the candidates in person?
The assigned investigating commissioners personally interview the candidate; the commission as a whole does not.
Where can a member of the public find more information about services offered by the State Bar?
I am an approved SAP, so why am I not listed on the website?
Only MAPs are listed on the State Bar’s website. A provider with MAP status is considered to have demonstrated a strong understanding of both the standards for approval of MCLE activities and their responsibilities as outlined in the MCLE provider rules, and therefore, activities held by these providers are presumed to be approved by the State Bar.
Does a PowerPoint presentation qualify as written materials?
PowerPoint presentations that include substantive written information relevant to the MCLE activity and discuss the content and/or legal authorities discussed during the MCLE activity may qualify as written materials. PowerPoint presentations consisting primarily of pictures and a few pages of large text do not qualify.
How long must an activity be in order to be considered for or qualify for MCLE credit?
The minimum length is 30 minutes.
Does participation in an activity as a moderator qualify for MCLE credit?
No, MCLE credit is only available to speakers, panelists, and regular attorney participants.
How do I determine eligibility if I reside outside of the U.S.?
Your total gross annual individual income from all sources must still convert to less than $60,478.35 in U.S. dollars.
What specific types of debt are covered under the Fresh Start Settlement Program?
The types of eligible debt included in the Fresh Start Settlement Program are debt accrued prior to January 1, 2025, as follows:
Disciplinary Costs awarded against you pursuant to Business and Professions Code Section 6086.10, subsection (a). These are costs ordered by the State Bar Court or Supreme Court of California.
Monetary Sanctions awarded against you pursuant to Business and Professions Code Section 6086.13, subsection (a). These are costs ordered by the State Bar Court or Supreme Court of California.
Client Security Fund (CSF) reimbursement, including interest and processing costs, owed by you pursuant to Business and Professions Code Section 6140.5, subsection (c).
Superior Court money judgments entered on any of the above debt.
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