Rules Governing Trust Accounting – 2026

The Rules Governing Trust Accounting, requiring a lawyer to maintain and reconcile client trust accounts, specifying the records to be kept and their retention, and providing for examination of those records.

Last updated October 04, 2026

Browse all 8 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.

Rule 1 Purpose and Scope Rule 2 Reserved Rule 3 Applicability Rule 4 Trust Account Regulations and Minimum Trust Accounting Records Rule 5 Minimum Trust Account Procedures Rule 6 Immediate Reporting of Certain Discrepancies and Returned Checks Rule 7 Annual Certificate and Report Rule 8 Audit