Planning (a) Obtain engagement letter with licensee. (b) Inspect engagement file, including Records Request #1 document production provided by the State Bar and law firm. Is firm name, designated attorney, and trust account registration consistent in the document production? (c) Are each of the firm’s trust accounts registered in at least one of the attorney’s CTAPP reporting? (d) Inquire of designated attorney utilizing the list of questions provided by the State Bar. (e) If someone other than the designated attorney is responsible for the day-to-day recordkeeping of the trust account, inquire of this person utilizing the list of questions provided by the State Bar. (f) Using the sample size chart provided by the State Bar, select the specified number of clients from each IOLTA account journal and the specified number of clients from the non-IOLTA account journals. Document selected clients. (g) Prepare and send Records Request #2 to Designated Licensee for period under review, utilizing the State Bar template. Compliance (a) Inspect the bank statements. Is 'trust account' or similar phasing included in the name of all trust accounts? (b) Inspect the routing number for each trust account under review. Are all trust accounts held in California? For those not held in California, obtain evidence of written client consent for custody outside of California. (c) Are all California IOLTAs held at IOLTA-eligible California financial institutions? (d) Does the attorney/firm maintain the following records for each IOLTA and for each selected non-IOLTA? (1) Trust account journal(s) (2) Client ledgers (3) Bank statements with check copies
