Client Trust Accounting Handbook

The trust accounting handbook is a practical guide created to assist attorneys comply with recordkeeping standards for client trust accounts that went into effect Jan. 1, 1993. The handbook includes:

  • a copy of the standards and statutes relating to an attorney's trust accounting requirements,
  • a step-by-step description of how to maintain a client trust account; and
  •  sample forms.  

The handbook is currently only available online.

      Handbook on Client Trust Accounting for California Attorneys (pdf)

Visit the State Bar of California's Client Trust Accounting Resources page for more information on rules, statutes, publications, articles, and ethics opinions.