Client Trust Accounting Handbook

The trust accounting handbook is a practical guide created to assist attorneys to comply with recordkeeping standards for client trust accounts that 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.