The duty is to keep accurate recordswhich includes all financial and other transactions.
Is she has sold things she must be ableto provide receipts for the sale or face questions or possible action from beneficiarieswhen mother dies.
Can I help further?
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can i see her bank a/c to check all moneys spent have receipts my mother had £10,000 plus in oct.
The records can be kept as confidential as if they were your mother's own. She is under duty to keep records but no duty to disclose them although she should make annual retun to court of protection.
who can see court of protection
The court can see them.You have no right to see any records any more than see them if your mother was in charge of her own affairs.
If you think she is up to no good, and you are considering litigation, you can apply to court for a pre-action disclosure order.
She has nothing to gain by being secretive and only raises suspicion.
If she were asking the question I would tell her to let you see everything although without a court order, that decision is hers