There should generally be correspondence in the client's file establishing the uncollectibility of their account.

Question

Quizplus · Accepted Answer

It is important to have documentation in the client's file indicating that reasonable efforts were made to collect the debt, but the account could not be collected due to various reasons such as bankruptcy or deceased client. This documentation serves as a proof or evidence to support the decision of writing off the debt as uncollectible.

There Should Generally Be Correspondence in the Client's File Establishing