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Attorneys should keep careful records of all transactions involving the property of the grantor. The attorney may be required to pass (submit) the accounts to court for inspection. There are special forms for accounting:

The records that you keep must include:

  • a list of all of the grantor's assets as of the date of your commencing to act as attorney. Assets include real estate, money, securities, investments, motor vehicles and other personal property;
  • an up-to-date list of all assets acquired and disposed of (bought, sold or given as a gift) on behalf of the grantor. You must include the date and reason for acquiring or disposing of the property and the name of the person from or to whom the asset was acquired or disposed;
  • an up-to-date list of all money that you paid out or received on behalf of the grantor, including all details associated with the transaction, i.e. the date, reason, information about the account you withdrew from or deposited into, and the person with whom you carried out the transaction;
  • an up-to-date list of all investments made on behalf of the grantor, including amount, date, interest rate and type of investment;
  • an up-to-date list of all of the grantor's liabilities (debts) as of the date you commenced acting as attorney;
  • an up-to-date list of all liabilities that you have paid off or taken on, if any, on behalf of the grantor, including the date, the nature of the liability and the reason for its being discharged or incurred;
  • an up-to-date list of all compensation that you take, including the amount, date and method of calculation AND a list of the assets and the value of each asset used to calculate your management fee, if any; and
  • an up-to-date list of the assets at the time of your preparation of accounts.

It is also a good idea to keep copies of invoices and bills you have paid on the person's behalf, and cancelled cheques. You should retain the accounts and records until you no longer are acting as attorney and either the courts have approved your accounts or you have been provided with a release signed by the grantor or a legal representative of the grantor.

The attorney is required to account to the grantor whenever the grantor asks. An attorney who charges a fee must provide an annual accounting.

If the grantor is incapacitated, an adult designated by the grantor in the enduring power of attorney or an adult family member with legal capacity (if no one else is named in the document) may request an accounting.

When the attorney ceases acting (for example if the power of attorney is revoked or if the grantor dies) the attorney is required to provide a final accounting to the person named in the power of attorney or, if none is named, to an adult family member as well as any new decision-maker, the executor or administrator if the grantor is deceased and the Public Guardian and Trustee. There are special forms for final accountings:

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