diff --git a/src/SDK/Logs/Exporter/InMemoryExporter.php b/src/SDK/Logs/Exporter/InMemoryExporter.php
index 3ecaecd3d..52615d2ba 100644
--- a/src/SDK/Logs/Exporter/InMemoryExporter.php
+++ b/src/SDK/Logs/Exporter/InMemoryExporter.php
@@ -9,6 +9,7 @@
 use OpenTelemetry\SDK\Common\Future\CompletedFuture;
 use OpenTelemetry\SDK\Common\Future\FutureInterface;
 use OpenTelemetry\SDK\Logs\LogRecordExporterInterface;
+use OpenTelemetry\SDK\Logs\ReadableLogRecord;
 
 class InMemoryExporter implements LogRecordExporterInterface
 {
@@ -22,7 +23,7 @@ public function __construct(private readonly ArrayObject $storage = new ArrayObj
     public function export(iterable $batch, ?CancellationInterface $cancellation = null): FutureInterface
     {
         foreach ($batch as $record) {
-            $this->storage->append($record);
+            $this->storage->append($this->convert($record));
         }
 
         return new CompletedFuture(true);
@@ -42,4 +43,19 @@ public function getStorage(): ArrayObject
     {
         return $this->storage;
     }
+
+    private function convert(ReadableLogRecord $record): array
+    {
+        return [
+            'timestamp' => $record->getTimestamp(),
+            'observed_timestamp' => $record->getObservedTimestamp(),
+            'severity_number' => $record->getSeverityNumber(),
+            'severity_text' => $record->getSeverityText(),
+            'body' => $record->getBody(),
+            'attributes' => $record->getAttributes()->toArray(),
+            'trace_id' => $record->getSpanContext()?->getTraceId(),
+            'span_id' => $record->getSpanContext()?->getSpanId(),
+            'trace_flags' => $record->getSpanContext()?->getTraceFlags(),
+        ];
+    }
 }
diff --git a/src/SDK/Logs/LogRecordProcessorInterface.php b/src/SDK/Logs/LogRecordProcessorInterface.php
index 1977d48fd..ba1519a3a 100644
--- a/src/SDK/Logs/LogRecordProcessorInterface.php
+++ b/src/SDK/Logs/LogRecordProcessorInterface.php
@@ -9,7 +9,7 @@
 
 interface LogRecordProcessorInterface
 {
-    public function onEmit(ReadWriteLogRecord $record, ?ContextInterface $context = null): void;
+    public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void;
     public function shutdown(?CancellationInterface $cancellation = null): bool;
     public function forceFlush(?CancellationInterface $cancellation = null): bool;
 }
diff --git a/src/SDK/Logs/Processor/BatchLogRecordProcessor.php b/src/SDK/Logs/Processor/BatchLogRecordProcessor.php
index 8de2d0f30..6fcd23e39 100644
--- a/src/SDK/Logs/Processor/BatchLogRecordProcessor.php
+++ b/src/SDK/Logs/Processor/BatchLogRecordProcessor.php
@@ -134,7 +134,7 @@ public function __construct(
             });
     }
 
-    public function onEmit(ReadWriteLogRecord $record, ?ContextInterface $context = null): void
+    public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void
     {
         if ($this->closed) {
             return;
diff --git a/src/SDK/Logs/Processor/MultiLogRecordProcessor.php b/src/SDK/Logs/Processor/MultiLogRecordProcessor.php
index 6a5791f19..4bb6c5433 100644
--- a/src/SDK/Logs/Processor/MultiLogRecordProcessor.php
+++ b/src/SDK/Logs/Processor/MultiLogRecordProcessor.php
@@ -22,7 +22,7 @@ public function __construct(array $processors)
         }
     }
 
-    public function onEmit(ReadWriteLogRecord $record, ?ContextInterface $context = null): void
+    public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void
     {
         foreach ($this->processors as $processor) {
             $processor->onEmit($record, $context);
diff --git a/src/SDK/Logs/Processor/NoopLogRecordProcessor.php b/src/SDK/Logs/Processor/NoopLogRecordProcessor.php
index 7028052e1..3fabcfd28 100644
--- a/src/SDK/Logs/Processor/NoopLogRecordProcessor.php
+++ b/src/SDK/Logs/Processor/NoopLogRecordProcessor.php
@@ -21,7 +21,7 @@ public static function getInstance(): self
     /**
      * @codeCoverageIgnore
      */
-    public function onEmit(ReadWriteLogRecord $record, ?ContextInterface $context = null): void
+    public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void
     {
     }
 
diff --git a/src/SDK/Logs/Processor/SimpleLogRecordProcessor.php b/src/SDK/Logs/Processor/SimpleLogRecordProcessor.php
index 264a450ae..6df8a3ff8 100644
--- a/src/SDK/Logs/Processor/SimpleLogRecordProcessor.php
+++ b/src/SDK/Logs/Processor/SimpleLogRecordProcessor.php
@@ -19,7 +19,7 @@ public function __construct(private readonly LogRecordExporterInterface $exporte
     /**
      * @see https://github.com/open-telemetry/opentelemetry-specification/blob/main/specification/logs/sdk.md#onemit
      */
-    public function onEmit(ReadWriteLogRecord $record, ?ContextInterface $context = null): void
+    public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void
     {
         $this->exporter->export([$record]);
     }
diff --git a/src/SDK/Logs/ReadWriteLogRecord.php b/src/SDK/Logs/ReadWriteLogRecord.php
index 9bb4b1564..74e1fb4e0 100644
--- a/src/SDK/Logs/ReadWriteLogRecord.php
+++ b/src/SDK/Logs/ReadWriteLogRecord.php
@@ -6,4 +6,17 @@
 
 class ReadWriteLogRecord extends ReadableLogRecord
 {
+    public function setAttribute(string $name, mixed $value): self
+    {
+        $this->attributesBuilder->offsetSet($name, $value);
+
+        return $this;
+    }
+
+    public function removeAttribute(string $key): self
+    {
+        $this->attributesBuilder->offsetUnset($key);
+
+        return $this;
+    }
 }
diff --git a/src/SDK/Logs/ReadableLogRecord.php b/src/SDK/Logs/ReadableLogRecord.php
index f1d09e539..e11839fb7 100644
--- a/src/SDK/Logs/ReadableLogRecord.php
+++ b/src/SDK/Logs/ReadableLogRecord.php
@@ -9,6 +9,7 @@
 use OpenTelemetry\API\Trace\SpanContextInterface;
 use OpenTelemetry\Context\Context;
 use OpenTelemetry\Context\ContextInterface;
+use OpenTelemetry\SDK\Common\Attribute\AttributesBuilderInterface;
 use OpenTelemetry\SDK\Common\Attribute\AttributesInterface;
 use OpenTelemetry\SDK\Common\Attribute\LogRecordAttributeValidator;
 use OpenTelemetry\SDK\Common\Instrumentation\InstrumentationScopeInterface;
@@ -20,7 +21,7 @@
  */
 class ReadableLogRecord extends LogRecord
 {
-    protected AttributesInterface $convertedAttributes;
+    protected AttributesBuilderInterface $attributesBuilder;
     protected SpanContextInterface $spanContext;
 
     public function __construct(
@@ -38,12 +39,10 @@ public function __construct(
         $this->severityNumber = $logRecord->severityNumber;
         $this->severityText = $logRecord->severityText;
 
-        //convert attributes now so that excess data is not sent to processors
-        $this->convertedAttributes = $this->loggerSharedState
+        $this->attributesBuilder = $this->loggerSharedState
             ->getLogRecordLimits()
             ->getAttributeFactory()
-            ->builder($logRecord->attributes, new LogRecordAttributeValidator())
-            ->build();
+            ->builder($logRecord->attributes, new LogRecordAttributeValidator());
     }
 
     public function getInstrumentationScope(): InstrumentationScopeInterface
@@ -96,6 +95,6 @@ public function getBody()
 
     public function getAttributes(): AttributesInterface
     {
-        return $this->convertedAttributes;
+        return $this->attributesBuilder->build();
     }
 }
diff --git a/tests/Integration/SDK/Logs/LoggerTest.php b/tests/Integration/SDK/Logs/LoggerTest.php
new file mode 100644
index 000000000..6843dfb8f
--- /dev/null
+++ b/tests/Integration/SDK/Logs/LoggerTest.php
@@ -0,0 +1,74 @@
+<?php
+
+declare(strict_types=1);
+
+namespace OpenTelemetry\Tests\Integration\SDK\Logs;
+
+use OpenTelemetry\API\Logs\LogRecord;
+use OpenTelemetry\Context\ContextInterface;
+use OpenTelemetry\SDK\Common\Future\CancellationInterface;
+use OpenTelemetry\SDK\Logs\Exporter\InMemoryExporter;
+use OpenTelemetry\SDK\Logs\LoggerProvider;
+use OpenTelemetry\SDK\Logs\LogRecordProcessorInterface;
+use OpenTelemetry\SDK\Logs\Processor\MultiLogRecordProcessor;
+use OpenTelemetry\SDK\Logs\Processor\SimpleLogRecordProcessor;
+use OpenTelemetry\SDK\Logs\ReadWriteLogRecord;
+use PHPUnit\Framework\Attributes\CoversNothing;
+use PHPUnit\Framework\Attributes\Group;
+use PHPUnit\Framework\TestCase;
+
+#[CoversNothing]
+class LoggerTest extends TestCase
+{
+    /**
+     * @see https://github.com/open-telemetry/opentelemetry-specification/blob/v1.40.0/specification/logs/sdk.md#onemit
+     */
+    #[Group('logs-compliance')]
+    public function test_log_record_mutations_visible_to_later_processors(): void
+    {
+        $logRecord = (new LogRecord())
+            ->setAttributes(['foo' => 'bar']);
+        $storage = new \ArrayObject();
+        $exporter = new InMemoryExporter($storage);
+        $mutator = new class($exporter) implements LogRecordProcessorInterface {
+            public function __construct(private readonly InMemoryExporter $exporter)
+            {
+            }
+
+            public function onEmit(ReadWriteLogRecord &$record, ?ContextInterface $context = null): void
+            {
+                $record->setAttributes(['baz' => 'bat']);
+                $this->exporter->export([$record]);
+            }
+
+            public function shutdown(?CancellationInterface $cancellation = null): bool
+            {
+                return true;
+            }
+
+            public function forceFlush(?CancellationInterface $cancellation = null): bool
+            {
+                return true;
+            }
+        };
+        $multi = new MultiLogRecordProcessor([
+            new SimpleLogRecordProcessor($exporter),
+            $mutator,
+            new SimpleLogRecordProcessor($exporter),
+        ]);
+        $logger = LoggerProvider::builder()->addLogRecordProcessor($multi)->build()->getLogger('test');
+
+        $this->assertCount(0, $storage);
+        $logger->emit($logRecord);
+        $this->assertCount(3, $storage);
+
+        $first = $storage[0]; //@var array $first
+        $this->assertSame(['foo' => 'bar'], $first['attributes'], 'original attributes'); //@phpstan-ignore-line
+
+        $second = $storage[1]; //@var array $second
+        $this->assertSame(['foo' => 'bar', 'baz' => 'bat'], $second['attributes'], 'mutated attributes'); //@phpstan-ignore-line
+
+        $third = $storage[2]; //@var array $third
+        $this->assertSame(['foo' => 'bar', 'baz' => 'bat'], $third['attributes'], 'attributes after mutation by second processor'); //@phpstan-ignore-line
+    }
+}
diff --git a/tests/Unit/SDK/Logs/ReadWriteLogRecordTest.php b/tests/Unit/SDK/Logs/ReadWriteLogRecordTest.php
new file mode 100644
index 000000000..e6179b16b
--- /dev/null
+++ b/tests/Unit/SDK/Logs/ReadWriteLogRecordTest.php
@@ -0,0 +1,92 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Unit\SDK\Logs;
+
+use OpenTelemetry\API\Logs\LogRecord;
+use OpenTelemetry\SDK\Common\Instrumentation\InstrumentationScopeInterface;
+use OpenTelemetry\SDK\Logs\LoggerSharedState;
+use OpenTelemetry\SDK\Logs\LogRecordLimitsBuilder;
+use OpenTelemetry\SDK\Logs\LogRecordProcessorInterface;
+use OpenTelemetry\SDK\Logs\ReadWriteLogRecord;
+use OpenTelemetry\SDK\Resource\ResourceInfoFactory;
+use PHPUnit\Framework\Attributes\CoversClass;
+use PHPUnit\Framework\TestCase;
+
+#[CoversClass(ReadWriteLogRecord::class)]
+class ReadWriteLogRecordTest extends TestCase
+{
+    private ReadWriteLogRecord $record;
+
+    public function setUp(): void
+    {
+        $limits = (new LogRecordLimitsBuilder())->setAttributeCountLimit(10)->build();
+        $loggerSharedState = new LoggerSharedState(
+            ResourceInfoFactory::emptyResource(),
+            $limits,
+            $this->createMock(LogRecordProcessorInterface::class)
+        );
+        $record = (new LogRecord())
+            ->setTimestamp(1)
+            ->setObservedTimestamp(2)
+            ->setSeverityText('severity')
+            ->setSeverityNumber(3)
+            ->setBody('body')
+            ->setAttributes(['key' => 'value']);
+
+        $this->record = new ReadWriteLogRecord(
+            $this->createMock(InstrumentationScopeInterface::class),
+            $loggerSharedState,
+            $record
+        );
+    }
+
+    public function test_modify_timestamp(): void
+    {
+        $this->record->setTimestamp(4);
+        $this->assertEquals(4, $this->record->getTimestamp());
+    }
+
+    public function test_set_observed_timestamp(): void
+    {
+        $this->record->setObservedTimestamp(5);
+        $this->assertEquals(5, $this->record->getObservedTimestamp());
+    }
+
+    public function test_set_severity_text(): void
+    {
+        $this->record->setSeverityText('severity2');
+        $this->assertEquals('severity2', $this->record->getSeverityText());
+    }
+
+    public function test_set_severity_number(): void
+    {
+        $this->record->setSeverityNumber(6);
+        $this->assertEquals(6, $this->record->getSeverityNumber());
+    }
+
+    public function test_set_body(): void
+    {
+        $this->record->setBody('body2');
+        $this->assertEquals('body2', $this->record->getBody());
+    }
+
+    public function test_add_attribute(): void
+    {
+        $this->record->setAttribute('key2', 'value2');
+        $this->assertEquals(['key' => 'value', 'key2' => 'value2'], $this->record->getAttributes()->toArray());
+    }
+
+    public function test_remove_attribute(): void
+    {
+        $this->record->removeAttribute('key');
+        $this->assertEquals([], $this->record->getAttributes()->toArray());
+    }
+
+    public function test_modify_attribute(): void
+    {
+        $this->record->setAttribute('key', 'updated');
+        $this->assertEquals(['key' => 'updated'], $this->record->getAttributes()->toArray());
+    }
+}