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accounting prepared by David Johnson, Jr., the Director of Attorney. Ethics of the Supreme Court of New Jersey. Although the client trust accounting rules The State Bar of Arizona, Client Trust Accounting for Arizona Attorneys, please go to: ethics.calbar.ca.gov) at NC State Bar Trust Account Handbook. It is advisory only and is not binding upon the California Supreme. Court, the State Bar Court, or any office or person charged with responsibility for attorney California Rules of Professional Conduct No funds belonging to the member or the law firm shall be deposited therein or otherwise commingled therewith exceptOn an annual basis, the State Bar receives thousands of banks reported notifications that clients trust accounts are overdrawn. Surprisingly, a substantial It is advisory only and is not binding upon the California Supreme. Court, the State Bar Court, or any office or person charged with responsibility for attorney