The akashic records (akasha is a Sanskrit word meaning "sky", "space" or "aether") is a term used in theosophy (and Anthroposophy) to describe a compendium of mystical knowledge encoded in a non-physical plane of existence. These records are described as containing all knowledge of human experience and the history of the cosmos. They are metaphorically described as a library; other analogues commonly found in discourse on the subject include a "universal supercomputer" and the "Mind of God". People who describe the records assert that they are constantly updated and that they can be accessed through astral projection or under deep hypnosis. The concept originated in the theosophical movements of the 19th century. It is frequently used in New Age discourse.
In his books Journey of Souls and Destiny of Souls, Evidence of Life between Lives, Michael Newton, a hypnotherapist who has worked with subjects in deep states, has many accounts of the akashic record, or "Book of Life". Souls prior to being incarnated go to a 'library' and view the pages associated with the life they are considering. The pages are not necessarily sequential. Although there may be definitive way points along the course of our lives, our free will can change paths, events and outcomes. As the soul prepares for a life with the intent of learning a particular lesson or satisfying a karmic debt, the soul will also choose a family and a body that will help them with the lessons for this incarnation. For many, some of those images survive "birth amnesia" and become our intuition serving them during their lives.
C.W. Leadbeater, who claimed to be clairvoyant, conducted research into the akashic records. He said he inspected them at the Theosophical Society headquarters in Adyar (Tamil Nadu), India during the summer of 1910 and recorded the results in his book Man: How, Whence, and Whither? The book records the history of Atlantis and other civilizations and the future society of Earth in the 28th century.
In The Law of One, Book I, a book purported to contain conversations with a channeled "social memory complex" known to humans as "Ra," when the questioner asks where Edgar Cayce received his information, the answer received is, "We have explained before that the intelligent infinity is brought into intelligent energy from eighth density or octave. The one sound vibratory complex called Edgar used this gateway to view the present, which is not the continuum you experience but the potential social memory complex of this planetary sphere. The term your peoples have used for this is the "Akashic Record" or the "Hall of Records."
"Future Life Reading" - Helen Stewart Wambach (1925–1985), who lived in Concord, California, claimed to be able to read the akashic record. She said she could hypnotize people and enable them to experience their possible future lives in various alternate universes. 
So far, the only presented evidence of akashic records has been the claims of those who purport to gather information from them. These claims cannot be empirically tested, and thus are not deemed a serious matter of scientific inquiry.