---
title: "List figures for a fiduciary's report from the records"
url: "https://ailawframework.com/practice/elder-law-and-powers-of-attorney-guardianship/draft-attorney-or-guardian-reporting-accounts-from-the-financial-records/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A18-A20260923-3-US"
practice_area: "Elder Law & Powers of Attorney / Guardianship"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List figures for a fiduciary's report from the records

> From the statements the lawyer marks, list the date, the payee, and the amount. Do not write the report and do not say a payment was proper.

Canonical page: https://ailawframework.com/practice/elder-law-and-powers-of-attorney-guardianship/draft-attorney-or-guardian-reporting-accounts-from-the-financial-records/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Elder Law & Powers of Attorney / Guardianship](https://ailawframework.com/practice/elder-law-and-powers-of-attorney-guardianship.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | From the statements the lawyer marks, list the date, the payee, and the amount. Do not write the report and do not say a payment was proper. |
| What the lawyer must review | You write the report that will be signed or filed. No accounting statute was opened. The Uniform Law Commission page is a model power-of-attorney act, not an enactment and not a form of account. Model Rule 1.6 covers the financial records. Formal Opinion 512 applies before they go into a tool. You decide which payments the report includes and what, if anything, was outside the instrument. |
| Written for | United States |
| Applies to | [Draft attorney or guardian reporting accounts from the financial records](https://ailawframework.com/practice/elder-law-and-powers-of-attorney-guardianship/draft-attorney-or-guardian-reporting-accounts-from-the-financial-records.md) |

## Checking plan

- What the AI does: From the statements the lawyer marks, list the date, the payee, and the amount. Do not write the report and do not say a payment was proper.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not call a payment unauthorized. That conclusion is the lawyer's.
- The model act is not the account form of any state.

## Sources

- [Uniform Law Commission: Power of Attorney Act](https://www.uniformlaws.org/committees/community-home?CommunityKey=b1975254-8370-4a7c-947f-e5af0d6cb07c) (checked 2026-10-22)
- [ABA Model Rule 1.6, Confidentiality of Information](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_6_confidentiality_of_information/) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Letter of advice to a newly appointed attorney: duties, limits, gifts and record-keeping (NSW)](https://ailawframework.com/precedents/elder-law-and-powers-of-attorney-guardianship/letter-of-advice-to-attorney-duties-and-records.md) | Letter | Yellow | A plain-language letter to a person who has accepted appointment as attorney under an enduring power of attorney: when the power operates, acting in the principal's best interests, the limits on… |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*