Section 12-3 of the Skydiver’s Competition Manual (with latest revisions found in the SCM change document) has instructions for establishing state and national records. Both documents are available for download to the right. A summary:
State records: You’ll need the jump(s) observed by at least one discipline-specific judge (for example, you need a FS judge to grade a 4-way sequential record attempt) plus one other qualified person listed in Section 12 (also listed on the form 12-4). You only need two authorized signatures to confirm a state record claim, and your judge can take part in the jump!
National records: For national record attempts made outside of a USPA National Championships (for example, a large formation FS record attempt) you’ll need three judges, at least two of them nationally-rated in the discipline involved. One observer can be a judge with a regional rating.
Altitude jumps and most-jumps-in-24 hours claims: You don’t need a judge, although using a judge as an official observer is perfectly acceptable. However, if you’d rather, the pilot’s signature and one other qualified observer (as listed in Section 12 and the form 12-4) will satisfy the requirement.