Client care, costs, and adjustments - Attendance note housek...

Learning Outcomes

This article explains client care, attendance note housekeeping, and time recording in legal practice, including:

• The importance and use of clear, contemporaneous attendance notes and time records in supporting effective client care and cost transparency
• How accurate record-keeping underpins regulatory compliance, justifies bills, and demonstrates professionalism in both practice and SQE2 assessments
• Techniques for structuring attendance notes to capture instructions, advice, options, costs discussions, client approvals, and action points with dates and responsibility
• Methods for linking time entries to specific work done and managing time recording across different activity types (meetings, calls, drafting, reading, travel, waiting, and non-billable work)
• Approaches to applying adjustments such as write-downs and write-offs appropriately, distinguishing billable from non-billable time and reflecting inefficiency or agreed billing limits
• Strategies for maintaining confidentiality, data protection, and information security in both digital and paper systems when recording attendance notes and time
• Recognition of common SQE2 exam pitfalls relating to attendance notes, time recording, and billing, and how to avoid them to demonstrate competence in client care

SQE2 Syllabus

For SQE2, you are required to understand client care, cost documentation, and diligent file management as it relates to attendance notes and time recording systems, with a focus on the following syllabus points:

• the function and use of detailed attendance notes in legal matters
• accurate time recording practices, including how records link to client billing and regulatory obligations
• the consequences of poor or incomplete attendance notes or time records in both client care and professional conduct assessments
• recognising and applying best practice in record-keeping during simulated interviews and written tasks
• recording and communicating cost information and updates to clients throughout a matter
• practical housekeeping: structuring notes, using chronologies and action plans, and capturing follow-up steps and deadlines
• managing adjustments (write-downs/write-offs), differentiating billable and non-billable time, and handling travel/waiting entries
• confidentiality, data security, and privacy in electronic/paper records and compliance with current SRA Standards and Regulations and Accounts Rules.

Test Your Knowledge

Attempt these questions before reading this article. If you find some difficult or cannot remember the answers, remember to look more closely at that area during your revision.

1. List three key elements that should appear in a comprehensive attendance note.
2. Why is contemporaneous time recording required for professional client care and compliance?
3. Explain the potential repercussions if time entries are omitted or attendance notes are vague.
4. What is the link between time recording and compliance with the SRA Accounts Rules?

Introduction

Proper client care extends beyond communication and advice: it requires thorough file management, including clear attendance notes and precise time recording. Both are indispensable for transparency, accurate billing, and regulatory compliance. For SQE2, the ability to create and use these records is assessed both in client interview scenarios and in written case and file management tasks. Understanding what an attendance note is, what time recording involves, and why these are fundamental will help you avoid both practice and exam pitfalls.

Key Term: attendance note
A written record, made at or immediately after each meeting, call, or communication with or about a client, capturing essential information, instructions, actions, advice, and follow-up steps.

Key Term: time recording
The practice of documenting, in real time, the duration of all work (billable and non-billable) undertaken for a client matter, usually in discrete units, for billing and compliance purposes.

Accurate notes and time entries are the backbone of continuity: they allow a colleague or supervisor to pick up the file quickly, support internal review and external audit, and may be required to justify decisions and costs. Notes should be made in plain, clear language so clients and other professionals can understand what was discussed and agreed. Whenever you take notes in a meeting or call, explain briefly to the client why you are noting (to maintain a reliable record and act efficiently on their behalf), and keep the environment as free from interruption as possible. If conducting conferences at court or other public spaces, find the quietest location available and show sensitivity to privacy concerns.

Key Term: contemporaneous record
A record made at the time of or immediately after an event, communication, or action, reducing risk of error and satisfying professional regulatory obligations.

The Role of Attendance Notes in Client Care

Attendance notes are the principal mechanism for recording all key communications and actions taken in relation to a client file. These notes are not just “reminders”—they are professional documents that provide a detailed audit trail for every decision, instruction, and interaction. They ensure continuity of service if a file is handed over, inform supervisory review, and may be required as evidence if the quality of advice is later challenged.

Good notes reflect a non-judgemental and objective professional approach. Record the client’s position and feelings where relevant, but avoid injecting personal opinion or speculation. If a client wants to present a rehearsed account, allow them to do so and capture relevant facts and concerns; then funnel your questioning to elicit detail and clarify ambiguities. Where sensitive information is discussed, reassure the client that you are listening carefully and note only what is necessary and relevant to their case.

Essential Components of an Effective Attendance Note

Attendance notes should be clear, chronological, and comprehensive, covering who was present, the date and time, purpose of meeting or call, instructions received, advice given, decisions made, actions required, agreed timings, and any discussion about costs.

Avoid vague summaries (“discussed matter - all clear”) and instead provide precise details (“explained contract terms and risks; advised on limitation period; client instructed to proceed, provided with likely fee estimate”). Notes should also record:

• context and key facts relevant to the legal issues (e.g., dates, locations, parties), ideally presented in a simple chronology
• any documents shown to or provided by the client (and your preliminary view of their relevance)
• options discussed (legal and practical), risks, and likely consequences
• outcomes sought by the client and any constraints (time, budget, evidential gaps)
• a clear action plan: tasks, responsibility (you/client/third party), and target dates
• costs information: initial estimate or agreed fee arrangement, any changes, and client approval
• next contact arrangements (when and how you will update the client, and what you expect from them).

Key Term: file management
The organisation and maintenance of all client-related documentation, notes, correspondence, and records, enabling efficient reference, compliant billing, and audit readiness.

Use plain English. Avoid excessive jargon, long sentences, and nominalisations that obscure meaning. Be specific: record timescales (“by Friday 22nd”), cost ranges (“£1,200–£1,500 plus VAT and disbursements”), and who will do what (“Client to send ID documents today”). If diagrams, photos, or maps are discussed or prepared, retain them with the note and remove visual clutter once they have served their purpose.

Time Recording: Billing and Beyond

Precise time recording is required for accurate billing, especially where clients are charged by the hour, as well as to support compliance with regulatory and client care standards. Each unit recorded must reflect real work done, identified by action, date, and time spent. Recording “as you go” is essential; retrospective reconstruction invites error and often leads to under- or over-recording, which may breach both ethical and regulatory obligations.

More than a billing tool, time recording supports matter management—helping you track progress towards deadlines, monitor resource allocation, and demonstrate the value of your services. Distinguish between activity types:

• client-facing time: interviews, calls, case conferences
• drafting and document preparation
• reading and analysis
• correspondence: emails, letters, file notes
• travel and waiting (recorded separately if your firm policy allows charging these)
• internal meetings on the file (where billable in your firm)
• non-billable: training, administrative tasks, or rework caused by error.

Use standard units (often six minutes) consistently and follow your firm’s rounding policy. Narratives should be specific: “Review and analyse lease; identify service charge anomalies; draft request for landlord’s disclosure.” Avoid generic entries (“work on file”). Where an entry is unusually long or short, explain why. If inefficiency occurred, record the time but apply a write-down before billing.

Key Term: units (time recording)
The standard time increments (often six minutes) used in law firm billing to record work done for a client.

Key Term: WIP (work in progress)
The monetary value of time recorded but not yet billed on a client matter.

Key Term: write-down / write-off
A write-down reduces the billable portion of recorded time; a write-off removes time from WIP completely. Applied to reflect inefficiency, training, or agreed billing adjustments.

Worked Example 1.1

You advise a client by phone for 35 minutes about an urgent dispute, taking detailed instructions, discussing several options, and agreeing to draft a letter before action. Describe how you should create your attendance note and time record for this interaction.

Answer:
Immediately after the call, prepare an attendance note stating the date and exact time, all persons involved, topics discussed, instructions given, advice provided, agreed next steps and fees. In the firm’s time recording system, enter an individual entry for “Client telephone advice” of 0.6 hours (six-minute units), with a concise narrative (e.g., “Detailed advice on [nature of dispute], options discussed, instructions received to draft pre-action letter”). If your firm rounds up/down, apply that policy consistently. Add a separate time entry for drafting if you commence that straight away. Note any cost estimate discussed and the client’s approval.

The Regulatory Importance of Attendance Notes and Time Recording

Thorough file records (attendance notes) and accurate time entries are often requested by regulators (SRA), supervisors, or clients. They must support the billed work and justify charges. You should provide clients with the best possible information on costs at the outset and keep them updated as the matter progresses and estimates change. Where legal aid is involved, records must meet contractual requirements; inadequate notes may lead to reduced or refused payment. In litigation, attendance notes may become evidence regarding what advice was given or what instructions received—poor records can leave a practitioner exposed.

Key Term: costs transparency
The obligation to keep clients informed about anticipated and actual legal costs, ensuring clarity and fairness in legal services billing.

Time recording also supports compliance with the SRA Accounts Rules by supporting accurate bills. Although the Rules do not prescribe how you record time, they require you to transfer client money to office account only against a proper bill or notification of costs. Reliable time narratives and attendance notes provide the necessary support for billing and protect against inappropriate transfers.

Worked Example 1.2

A client queries an invoice, stating that a legal assistant “took two hours to make a routine call.” You check the attendance note, which simply says: “Spoke to client.” The time record shows 2.0 hours entered for that day. What are the professional and practical implications?

Answer:
The vague attendance note and unexplained time entry cannot justify the charge or demonstrate work done. This undermines costs transparency, breaches client care standards, and may attract regulatory or client complaints. The time entry should be supported by an appropriate narrative and a complete attendance note outlining what was discussed, purpose, outcome, and why the duration was appropriate. Practically, you should investigate the work performed, correct the narratives, and consider a write-down or credit. Going forward, require specific narratives and contemporaneous notes for all time entries.

Worked Example 1.3

During a review meeting you realise the matter will exceed the original cost estimate due to additional research and expert input. How should you reflect this in your records?

Answer:
Record a detailed attendance note capturing the reasons for increased scope, the additional tasks required, new risks or complexity, and the revised cost estimate. Note the client’s informed approval or any agreed budget limit. Enter time for the review meeting and follow-up, and update the matter’s budgeting tool/WIP. Future entries should reference the agreed scope change where relevant. This satisfies costs transparency and protects against disputes.

Worked Example 1.4

You spent 1.2 hours correcting a drafting error caused by your oversight. How do you handle the time recording and billing?

Answer:
Record the time spent correcting the error to maintain a complete picture of work done. Apply a write-off or write-down to ensure the client is not charged for remedial work arising from your error. Add a supervisor note (if required by firm policy) explaining the adjustment. This preserves accuracy in WIP while aligning billing with client care and fairness.

Worked Example 1.5

You attend court for a short directions hearing requiring 40 minutes travel each way and 25 minutes waiting. Your firm’s policy allows charging travel and waiting at reduced rates. How should you record?

Answer:
Make separate time entries for travel (e.g., “Travel to court—Matter X”) and waiting (e.g., “Waiting at court—Matter X”), applying the appropriate rate codes. Record the hearing time distinctly with a specific narrative (“Attend directions hearing; take instructions; confirm timetable”). Ensure your attendance note describes the hearing, outcomes, costs implications, and next steps, and indicates time spent in each component. This supports accurate billing and avoids masking non-productive time within hearing entries.

Electronic Systems and Good Practice

Whether using paper or digital systems, accurate and secure file management underpins good practice. Electronic systems may allow automated prompts, templates for required fields, and easy audit trails, but practitioners must still ensure records are made contemporaneously and include all lawful and relevant details. Data privacy and security must always be maintained.

Practical tips:

• create note templates that enforce critical fields (date/time, attendees, purpose, advice, actions, costs)
• use version control and track changes in documents to preserve an audit trail of drafting
• store visual aids (plans, photos) and key documents with cross-references in the note
• apply access controls and encryption in line with UK GDPR and firm policies
• avoid “hidden” tracked changes or metadata in documents sent externally; finalise before sharing.

If interruptions or physical distractions occur (noise, hunger, fatigue), manage them proactively—take short breaks or reschedule rather than risk an incomplete or inaccurate record.

Exam Warning

For the SQE2, vague, incomplete, or non-contemporaneous attendance notes or time records are a common reason for marks being lost in client care, file review, or compliance scenarios. Always show that you would keep detailed, timely, and compliant records, especially where cost information or critical instructions are discussed. Demonstrate that you would record options, risks, and action points, and capture the client’s consent to estimates or changes.

Common Pitfalls and How to Avoid Them

• Omitting key items: Always include who, what, when, and agreed next steps.
• Failing to record key cost information or client agreement on charges.
• Delaying record-keeping, leading to inaccuracies.
• Using generic templates without adapting to the actual communication or instructions.
• Vague narratives in time entries (“work on matter”) that cannot support billing.
• Not separating travel/waiting from substantive work where firm policy requires.
• Charging for remedial work without a write-down or write-off.
• Overlooking confidentiality and privacy in digital note storage and sharing.
• Ignoring environmental barriers to effective listening and note-taking (noise, interruptions).
• Not recording constraints (budget, evidence gaps) and outcomes sought by the client.

Revision Tip

For every client meeting or telephone call in SQE2 scenarios, practice drafting a full attendance note, including action points and any discussion about costs, followed by an accurate, time-unit based record entry. Build a simple chronology and an action plan in the note with deadlines and responsibility so the next person reading the file can progress the matter without delay.

Key Point Checklist

This article has covered the following key knowledge points:

• Attendance notes record all important client contacts, instructions, advice, and follow-up actions.
• Notes should be made contemporaneously and include all key details, including cost discussions and client approvals.
• Time recording logs actual work done for a client, using standard units and descriptive narratives.
• Billable and non-billable activities should be distinguished; travel and waiting should be recorded separately where applicable.
• Write-downs/write-offs are used to adjust for inefficiency or agreed billing limits, protecting client care and fairness.
• Both attendance notes and time records support billing, good client care, and compliance with current SRA Standards and Regulations and Accounts Rules.
• Practical housekeeping includes using chronologies, action plans, and secure digital storage with appropriate privacy safeguards.
• Failure to make full records can lead to lost marks in SQE2 and professional difficulties in practice.

Key Terms and Concepts

• attendance note
• time recording
• contemporaneous record
• file management
• costs transparency
• units (time recording)
• WIP (work in progress)
• write-down / write-off