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The North Carolina State Bar regulates the trust account practice of North Carolina lawyers. Rules 1.15 of the Rules of Professional Conduct - Rule 1.15 – Safekeeping Property, Rule 1.15-1 – Definitions, Rule 1.15-2 – General Rules, and Rule 1.15-3 – Records and Accountings – pertain to the safekeeping of client funds in a trust account.

The NC State Bar's Trust Account Handbook explains requirements for segregating, safekeeping, and record keeping client funds on deposit in a lawyer's trust account. The Handbook also answers questions about establishing a trust account, deposits and disbursements from a trust account, and the State Bar's random audit program.

Click here to view the Trust Account Handbook


The handbook contains legal information, not legal advice. While the State Bar will make every effort to update the manual as necessary, it is the responsibility of the member to make sure that they are following the most current version of the Rules of Professional Conduct. Nothing contained in the handbook is intended to address any specific inquiry, nor is it a substitute for independent legal research to original sources or for obtaining the advice of legal counsel with respect to legal problems.