Client Trust Accounting Resources

This webpage includes the following resources:

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

Trust account bookkeeping resources

Practical Trust Account Reconciliation Course

In this hands-on course, you will learn about the essential trust accounting records that are mandatory for each client trust account. The course will also show you how to perform the necessary monthly three-way reconciliation process. The State Bar offers an unlocked version of this course for bookkeepers and law firm administrators that is not eligible for MCLE credit. 

Take the non-MCLE version of the course

Upon completing the course, we greatly appreciate your feedback by taking our brief survey.

Attorneys may find more information about taking this course and other client trust accounting-related courses that are eligible for MCLE credit on the CTAPP Training page.

Templates and guides

The following templates and guides for client trust accounting were created by the State Bar to assist attorneys with bookkeeping and client trust account reconciliation. These materials are taught in the Client Trust Accounting Practical Skills course, soon to be available online.

Note: The account journal, individual ledgers, and bank statements with check copies are documents that will be used when filling out the reconciliation form. Use of these templates is completely optional.

Documents for reconciliation

Downloadable templates

Video guide

Account journal

 PDF | Excel

 

Using the Account Journal Template-thumbnailUsing the Account Journal Template

 

Individual ledgers

Client ledger: PDF | Excel

Bank charges ledger: PDF | Excel

 

Using the Individual Ledgers Templates-thumbnailUsing the Individual Ledgers Templates

 

Bank statements with check copies N/A

Reconciling Bank Statements with Check Copies-thumbnail

Reconciling Bank Statements with Check Copies
Reconciliation form   PDF | Excel

Using the Reconciliation Form Template-thumbnail

Using the Reconciliation Form Template


Trust account bookkeeping guides

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 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:

Notices

The following notices are published by the State Bar:  

Training resources

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.

Informational videos

The following informational videos were produced by the State Bar:

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 fill out the Licensee Records and Compliance Inquiry form or call 888-505-5208.

For questions related to IOLTA, please email IOLTA@calbar.ca.gov.