Ethics · 2 hours

California Attorney Trust AccountingCalifornia MCLE, 2 hours

California Attorney Trust Accounting covers client funds, records, reconciliation, supervision, and common failures. Delivery, credential, and regulatory-credit eligibility are stated on the course page.

Professional training or exam-preparation material. No CE/MCLE/CPE credit hours are issued.

Course at a glance

Level
Intermediate
Estimated time
2 hours
Prerequisite
Review the licensing eligibility and credit status shown on this page before enrolling.

Skills you will practice

  • Explain and apply §1 The First Principle — Whose Money It Is.
  • Explain and apply §2 The Operating Duties — Notice, Payment, Dispute, and Records.
  • Explain and apply §3 The Three-Way Reconciliation — the Control That Carries the Course.
  • Explain and apply §4 IOLTA, Interest, and the Architecture of Accounts.
  • Explain and apply §5 Part I Self-Check.

Learning objectives

  • Explain and apply §1 The First Principle — Whose Money It Is.
  • Explain and apply §2 The Operating Duties — Notice, Payment, Dispute, and Records.
  • Explain and apply §3 The Three-Way Reconciliation — the Control That Carries the Course.
  • Explain and apply §4 IOLTA, Interest, and the Architecture of Accounts.
  • Explain and apply §5 Part I Self-Check.

Assessment and timing

Knowledge check plus 2 final exam versions.

Passing score: 70%.

Final timing: 1 minute per question.

Hands-on practice

Applied course exercises

Use the course rules in practical scenarios and exercises drawn from the published syllabus.

  • §5.7 Part I Case Bench
  • §5.12 Spot-Issue Bench — Twelve Two-Sentence Scenarios
  • §10.6 Part II Case Bench
  • §10.16 The First Ninety Days — Standing Up a Compliant Trust Practice

Full syllabus

Part I — The Rule and the Money Mechanics

  • §1 The First Principle — Whose Money It Is
  • §2 The Operating Duties — Notice, Payment, Dispute, and Records
  • §3 The Three-Way Reconciliation — the Control That Carries the Course
  • §4 IOLTA, Interest, and the Architecture of Accounts
  • §5 Part I Self-Check
  • Part I Deep-Dive Supplement
  • §5.1 The Worked Ledger — One Matter, Every Entry
  • §5.2 The Settlement Disbursement File — the Documents That Prove It
  • §5.3 The Fee-Trust Interface — Where Part I Meets the Fee Agreement
  • §5.4 Banking Operations Bench — the Mechanics That Bite
  • §5.5 Part I Supplement Drills
  • §5.6 The Numbers Bench — Worked Arithmetic for Reuse
  • §5.7 Part I Case Bench
  • §5.8 Translations and Rapid Recall — Part I
  • §5.9 Property That Is Not Money — the Rule's Other Half
  • §5.10 From Honor System to Attestation — the Client-Protection Arc
  • §5.11 Annex Drills
  • §5.12 Spot-Issue Bench — Twelve Two-Sentence Scenarios
  • §5.13 Rapid-Recall Bench — the Whole Course in Twenty Answers
  • §5.14 A Quarter, Reconciled — the Worked Mini-Audit
  • §5.15 The Catalog's Fiduciary Family — One Frame, Many Licenses

Part II — The CTAPP Era, the Failure Modes, and the Office Program

  • §6 CTAPP — From Trusted to Attested
  • §7 The Failure Museum — How Trust Accounts Actually Go Wrong
  • §8 When Trouble Arrives — Overdrafts, Investigations, and the Honest Response
  • §9 The Office Trust Program — One Page, Adopted
  • §10 Course Review
  • Part II Deep-Dive Supplement
  • §10.1 The Self-Assessment, Walked — CTAPP's Annual Hour
  • §10.2 The Examination, Anatomized — When the Bar Reads the Books
  • §10.3 Technology and the Trust Account — Software, Payments, and Their Traps
  • §10.4 Unclaimed Funds and the Long Tail — Closing Every Story
  • §10.5 Part II Supplement Drills
  • §10.6 Part II Case Bench
  • §10.7 The Solo's Trust Year — the Calendar Applied
  • §10.8 The Quick Card and Course Close
  • §10.9 Final Drills
  • §10.10 The Firm's Trust Governance — Scaling the Controls
  • §10.11 Catalog Connections, Exam Craft, and the Last Word
  • §10.12 Closing Drills
  • §10.13 The Client Conversation and the Maintenance Schedule
  • §10.14 Final Review — Ten Applications
  • §10.15 Working Glossary
  • §10.16 The First Ninety Days — Standing Up a Compliant Trust Practice
  • §10.17 The Self-Examination — Twenty Questions Before the Bar Ever Asks

Sample from Part I

Part I — The Rule and the Money Mechanics §1 The First Principle — Whose Money It Is Trust accounting begins from one sentence the rest of the course merely applies: money a lawyer holds in connection with a representation that belongs to a client or a third person is never the lawyer's money, and California's Rule 1.15 builds its entire machinery on that line. What goes in trust: advances for fees not yet earned; advances for costs not yet incurred; settlement and judgment proceeds from receipt until proper disbursement; funds in which third parties hold interests (lienholders, co-payees); disputed amounts, to the extent of the dispute, until resolution. What stays out: the lawyer's own money — with the single narrow exception for amounts reasonably sufficient to pay bank charges — because commingling runs in both directions, and parking earned fees in trust is a violation just as spending unearned ones is. The flat-fee refinement: California permits a true flat fee paid in advance to be deposited into the operating account only with the prescribed written disclosures, and above the rule's threshold amount the client must also be given the option of trust deposit with the fee treated as unearned until services are provided — the details flagged for verification against current rule text, the structure stable. The true retainer distinction: a payment solely to ensure availability — genuinely earned on receipt, vanishingly rare in ordinary practice, and abused often enough that the label earns scrutiny rather than deference. And the doctrinal centerpiece the discipline reports repeat: misappropriation occurs the moment the trust balance for a client falls below the amount held for that client — intent to repay is no defense to the violation, "borrowing" is a synonym for taking, and intentional misappropriation carries a presumption of disbarment. The section's plain-language translation, in this catalog's tradition: the trust account has no overdraft protection because the rule is the protection — other people's money moves only when it is actually theirs to receive. §2 The Operating Duties — Notice, Payment, Dispute, and Records Rule 1.15's working obligations run on four verbs. Notify: prompt notice to the client or third person upon receiving funds or property in which they have an interest — the settlement check's arrival is the client's news, not the lawyer's convenience. Pay: prompt payment or delivery, on request, of undisputed funds and property the client or third person is entitled to receive — with the discipline docket's recurring failure being not theft but drift: the disbursement that waits weeks for no documented reason. Segregate: when the lawyer's fee is disputed, or third-party claims attach, the disputed portion stays in trust until resolution — the lawyer may withdraw the undisputed remainder, and the dispute is resolved by agreement, arbitration, or adjudication, never by self-help. Record: complete records of all funds and property, maintained per the rule's schedule and retained for the prescribed period after final distribution — client ledgers showing every receipt and disbursement per client, the account

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Course FAQ

What will California Attorney Trust Accounting cover?

The planned syllabus covers client funds, records, reconciliation, supervision, and common failures with California-specific explanations and practical applications.

Can I enroll now?

Enrollment opens only after the content status is PUBLISHED. Drafting pages offer a waitlist instead.

Publicly verifiable completion

After passing, the certificate PDF includes a unique certificate number, a random secure verification code, a record fingerprint, and a scannable QR link. The online record confirms the 101PD completion and preserves the distinction between training and regulator-approved credit.

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