Wen Wu Pan Guan (文武判官) aka Military & Scholar Recording Officers, in some Chinese contexts, we also address them as Wen Pan Ye (文判爺) & Wu Pan Ye (武判爺).
So where can we usually find them?
Usually they can be found standing besides Cheng Huang Ye (城隍爺) aka City Deity or Fu De Zheng Shen (福德正神) aka Da Bo Gong 大伯公 (only in South East Asia) or Tu Di Gong (土地公).
So what's their task?
Usually they exist to assist their main superior in doing recording of one's good and bad doing and also, one's good and bad luck or level of luck (in-order to exchange for certain in-returns, etc).
So are they considered as Nether World Spirits?
In some ways, yes, they can be considered as one, but in some ways, no. This will have to depend on who is their superior.
Features of Wen Wu Pan Guan:
For Wen Pan Guan aka Scholar Officer, usually you can see him carrying a chinese calligraphy brush on one hand and the other, a book.
For some places (mend to be Nether World Spirit), they will make him carried a abacus - calculating the life-span of a mortal.
For Wu Pan Guan aka Military Officer, usually you can see him carrying a Melon-like-Weapon or sometime, a pagoda-form sword with big rounded eyes.
