California · Trust Accounting
What California attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
California Rules of Professional Conduct, Rule 1.15 (Safekeeping Funds and Property of Clients and Other Persons); trust account registration and certification under the Client Trust Account Protection Program (CTAPP)
Monthly (per State Bar standards adopted under Rule 1.15)
5 years
The State Bar of California, Office of Chief Trial Counsel
Legal Services Trust Fund Program
Required — banks must notify the regulator
Source: The State Bar of California, Office of Chief Trial Counsel . Rules change — always confirm against the current text before relying on it.
California's stated reconciliation requirement is: Monthly (per State Bar standards adopted under Rule 1.15). A three-way reconciliation compares three totals that must all agree. If they do not, the difference has to be found and resolved before the reconciliation is complete.
Bank statement balance, adjusted for outstanding checks and deposits in transit.
Your internal trust account register as of the same date.
The total of every individual client ledger balance on that date.
For a full walkthrough of the procedure, common violations, and what examiners look for, see our IOLTA compliance guide.
California requires trust account records to be retained for 5 years. In practice that means keeping:
IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail California attorneys are expected to maintain.