Documenting This section explains what can be written down as part of an advance care plan and looks specifically at Advance Statements. More frequently asked questions regarding documenting Advance Decision to Refuse Treatment can be found here or Lasting Power of Attorney can be found here What is an Advance Statement? Who makes an Advance Statement? Is an Advance Statement the same as an Advance Decision to Refuse Treatment? Does an Advance Statement need to be signed, dated and witnessed?