In what circumstances might someone prefer to have paper, rather than digital, financial records?

Their records will include photographs of checks, which they want to ensure will not degrade over time.
They will frequently need to share records with others and want to do so easily.
They are starting a new business and want to be able to analyze records.
They may be more familiar with the paper format after many years.

They do not trust digital security and want to ensure their financial information is not at risk of being hacked or compromised.

They prefer the tactile experience of organizing and referencing physical documents.
They have limited access to technology or are not comfortable using digital tools.
They want to ensure their records are accessible in the event of a power outage or technology failure.