The North Carolina State Bar 
NC IOLTA is a program of the North Carolina State Bar, the state agency responsible for regulating the practice of law in North Carolina.

The NC State Bar regulates the trust account practices of North Carolina lawyers.  For more information about trust account practices, see: The North Carolina State Bar’s Trust Account Handbook.

For regulations governing NC IOLTA, see the Administrative Rules of the State Bar, Subchapter D, Section .1300, Rules Governing the Administration of the Plan for Interest on Lawyers’ Trust Accounts (IOLTA).

For the rules pertaining to trust account practice, see NC 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.