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
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Keep your attorney records in the LPA Hub
Log decisions, money and the donor's wishes in one place, so you can show what you did and why. The LPA Hub is free to use, and LPA Hub Pro is £7 a month or £60 a year, including VAT.
See the LPA Hub for attorneys