The Florida Bar

Trust Accounting

Annual Trust Account Compliance Notice
Rule 5-1.2(c)(5)
The lawyer shall file with The Florida Bar between June 1 and August 15 of each year a trust accounting certificate showing compliance with these rules on a form approved by the board of governors.

The approved trust account compliance certificate is on the Annual Fee statement. Review the Trust Account Compliance Certificate Instructions PDF document opens in new window

Billing for Professional Fees, Disbursements and Other Expenses, ABA Ethics Formal Opinion 93-379 PDF document opens in new window

Commonly Asked Questions about Trust Accounts Bar News 9-1-2010

Chapter 5, Trust Accounting, The Rules Regulating The Florida Bar
5-1.1 Trust Accounts
5-1.2 Trust Accounting Records and Procedures

Forms to Open an IOTA Account

Notice to Bar Foundation Form External Link

Notice to Eligible Institution Form External Link

Sample Trust Account Bank Notification Letter Word document opens in new window

Trust Account Plan Form PDF document opens in new window

PRI Trust Accounting and Monthly Reconciliation Forms Using Microsoft Excel FREE from PRI
PRI provides Excel Templates to use for monthly Trust Accounting compliance with The Florida Bar Rules. There are three workbooks. All three are required for compliant trust accounting procedures, and each has its own built-in instructions on usage. Additionally, there is a PDF document providing instructions about where and how to save these templates when downloading them to your computer so they are available year after year.

Maintaining a TRUSTworthy Trust Account CLE DVD physical media

Maintaining a TRUSTworthy Trust Account 24/7 CLE online seminar External Link

Maintaining a Trust Account Using Quickbooks book

Unlimited FDIC protection for trust accounts expires The Florida Bar News 1-15-2013
As of January 1, 2013, FDIC Insurance coverage on Lawyer's Trust Accounts has reverted to a limit of $250,000 per client with money in the account. Details on the change and comments from Florida Bar Ethics Counsel are in this January 15 article from the Florida Bar News.

Ethics Opinion 93-2

The IOTA Program - The Florida Bar Foundation Website External Link

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[Revised: 02-23-2016]