Friends have been renowned for maintaining good records since the seventeenth century. Now even more records are required in order to conform with charity law, tax regulations, safety and employment laws. It is recommended that area meeting trustees should be responsible for the safe-keeping and availability of all records, whether they be traditional (e.g. minute books) or legally required (e.g. accounts). Area meeting trustees should also have oversight of and account for all trusts and funds within their area, even though these may be administered by local Friends or meetings.