In doing Soul Matrix Healing for animals, do we need to include the animals’ akashic records as well as human and extraterrestrial?

This would be very appropriate because the animals do have a karmic history stored within the akashic records and it is often a source of difficulty if not torment for them when it is triggered and manifests as energetic discord, including physical illness within the animal. While this is almost always of human origin, it is the animals akash which needs to be healed because that is where the animal goes to find its relevant history. You can simply state this in the manual. The divine realm will understand the distinction when carrying out the protocol and will go to the akashic record most applicable for that individual client. So, this will be taken care of automatically, but nonetheless is useful to point out to the student and will forestall questions or criticisms that something hasn't been taken into account, when in fact you are doing that very thing with your question.