Attorney Record-Keeping: What Good Accounts Look Like
The record-keeping standard attorneys should maintain for transactions, major decisions, reimbursements, and audit resilience.
Why records are non-negotiable
Attorneys are fiduciaries. If questioned by family, institutions, or the OPG, you need a complete trail showing what happened and why.
The minimum practical record system
Maintain:
- Separate donor financial ledger
- Statement archive
- Receipt and invoice store
- Major-decision notes
- Reimbursement register
Transaction-level discipline
For each material transaction, log:
- Date and amount
- Counterparty
- Purpose
- Supporting document reference
Reimbursements and expenses
Reimburse only reasonable, properly evidenced expenses linked to attorney activity. Keep contemporaneous logs and receipts.
Decision records for non-financial actions
Care and welfare choices should still be documented, especially where family views differ.
Anti-fragile storage setup
- Use structured folders by month or category
- Back up digital copies
- Keep naming consistent
- Preserve originals where required
How long to keep records
Keep records throughout appointment and for a meaningful post-appointment period in case of audit or dispute.
Next reading
Related guides
Gifting Rules for Attorneys: MCA Section 12 Explained
What gifts attorneys can and cannot make under Section 12, when court approval is needed, and how to document gifting decisions safely.
LP1F Financial Decisions
Best Interests Checklist for Attorneys (Mental Capacity Act)
A practical Section 4 checklist for attorneys making financial or care decisions when the donor lacks capacity.
Capacity and Best Interests
LP1F Explained: Property and Financial Decisions LPA
What the financial LPA covers, when it can be used, and the duties attorneys must follow when managing money and property.
LP1F Financial Decisions
Ready to protect your family?
Create your solicitor-reviewed will online in minutes. Our guided process makes it simple and affordable.
Start Your Will