Oh, I just enter their time for their bills and process their bills is all.
You would be surprised how much time is not billed and how much time they write-off for clients.
You might be surprised by how little work they actually did for the time they have submitted to bill.
Anyone in business for themselves will write off time now and then, but a good accountant will also figure out ways to expense such things under business development "costs."
It's really no different in the context of lawyers.
Are you their tax accountant as well or do you just look at a ledger cut the checks?