Client Trust Accounting Handbook

The trust accounting handbook is a practical guide that was created to assist attorneys who need to comply with recordkeeping standards for client trust accounts, which went into effect January 1, 1993.

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 (CTAPP)
• A step-by-step description of how to maintain a client trust account;
• An index of selected cases and opinions by topic; and
• Sample forms

The handbook is currently only available online. This edition includes rules that became operative on January 1, 2023, and CTAPP information.

Handbook on Client Trust Accounting for California Attorneys (PDF)

Visit the Client Trust Accounting resources webpage for more information on rules, statutes, publications, articles, and ethics opinions.