Rationale: Psychologists have a professional and ethical responsibility to develop and maintain records (Ethics Code, Standard ). The psychologist's records document and reflect his or her professional work. In some circumstances, the records are the only way that the psychologist or others may know what the psychologist did and the psychologist's rationale for those actions. As a consequence, the psychologist aspires to create records that are consistent with high-quality professional work. If the psychologist is later questioned about services or billing, the availability of accurate records facilitates explanation and accountability.