Trust Accounting Resources


Chapter 5, Trust Accounting, The Rules Regulating The Florida Bar

Forms to Open an IOTA Account

Notice of Closed IOTA Account

Additional Forms

For more forms visit our Document Library’s Trust Accounting Forms category.

Here are all the Ethics Opinions regarding Trust Accounts:

  • Charging fees and expenses from two cases against settlement received in one case 62-15
  • Checks identifying lawyer as lawyer 65-14
  • Costs advances from client placed in trust account 93-2
  • Disclosing possession of client’s funds to client’s creditors 60-34
  • Disclosing trust account records to third parties 72-393-512-4
  • Disputed funds held in trust 02-402-6
  • Fees, which to place in trust accounts 93-2
  • Funds held for a “specific purpose” 82-287-12
  • IRS demands records 72-3
  • Keeping client funds in several accounts to ensure complete FDIC coverage 72-37
  • Nonlawyer employee as a signatory 64-4064-40 (Rec)
  • Nonrefundable retainer 93-2
  • Payment Apps 21-2
  • Placing client funds in interest-bearing deposits with interest going to law firm 72-13
  • Settlement proceeds deposited directly info account in client’s name 00-200-2 (Rec)
  • Title insurance company requests agent’s records for audit 93-512-4
  • Writ of garnishment served on attorney 66-78

See the Ethics Department’s complete Subject Index of Ethics Opinions. If you have questions about the aforementioned opinions you may contact the Ethics Hotline at 800.235.8619.

*Note: Advisory Ethics Opinions are not binding.

Additional Trust Accounting Resources