How to Pass California's CTAPP Compliance Review in 2026: The Eight Trust Account Records 83% of Firms Are Failing

California's Client Trust Account Protection Program (CTAPP) compliance pilot found 83% of firms had non-compliant trust account journals, 89% had non-compliant client ledgers, and 83% had non-compliant monthly three-way reconciliations. Here are the eight records every California firm needs ready — and how legal-specific accounting software prevents the failure modes that get firms disciplined.