Handbook on Client Trust Accounting for California Attorneys

Handbook onClientTrustAccountingforCaliforniaAtto rneysPublication of The State Bar of California2018 Acknowledgments he State Bar of California gratefully acknowledges that the idea for this Handbook arose out of the exhaustive book on Client Trust Accounting prepared by David Johnson, Jr., the Director of Attorney Ethics of the Supreme Court of New Jersey. Although the Client Trust Accounting rules in New Jersey differ from those in California , the same basic principles of Accounting apply. As the discussion of the basic principles in the New Jersey materials is so good, this Handbook borrows extensively from it. This Handbook was developed by Jay Ladin, Senior Administrative Assistant in the Office of professional Competence, Planning and Development, with the assistance of Dominique Snyder, Senior Trial Counsel, Office of Intake/Legal Advice, and Karen Betzner, Associate Senior Executive for professional Competence, Standards and Certification.

Professional Competence, for researching and drafting the substantive amendments; and Dominique Snyder, Advisor to the State Bar’s Standing Committee on Professional Responsibility and Conduct, for her guidance and input on this edition. For the 2009 edition, special thanks is given to the following State Bar staff: Christopher

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