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The Record Retention Period Guide Template relates to record retention and long-term storage. Storage of archived accounting records will be maintained in the locked storage area of the building. Access to this area will be limited to the Controller, officers of the company and the File Manager.
Accounting files should be maintained for as long as is necessary but only to the extent they serve a useful purpose or satisfy business or legal requirements. G&A102-2 RECORDS RETENTION PERIOD GUIDE provides a guide to the typical business life of various financial documents. The retention periods provided are suggested with federal requirements in mind. Be sure to check with local and state authorities for specific record retention requirements. Keep in mind that copies of critical records that are vital to the daily operations of the company should be kept off site in case of possible disasters.