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This guide provides suggested retention times for specific types of records. It is prepared based on information published by the American Institute of Certified Public Accountants. However, it is not all inclusive.
For questions about specific applications, consult with your Accountant or Tax Preparer.
Audit Records & Reports
Canceled Checks for Taxes, Property Purchases and Contracts
Cash Books
Charts of Accounts
Contracts & Leases (in effect)
Copyrights, Patents and Related Papers
Corporate Stock and Bond Records, Charters, Bylaws, Corporate Meeting Minute Books, Transfer Registers, Options, etc.
Current Insurance Records, Claims, Policies, etc.
Accident Reports / Settled Insurance Claims
Canceled Checks (exception noted above)
Canceled Stock & Bond Certificates and Expired Option Records
Employee Earnings Summaries and Payroll / Personnel Records
Expense Reports, Analyses, Distribution Schedules and Payment Vouchers
Expense Reports, Analyses, Distribution Schedules and Payment Vouchers Expired Contracts, Mortgages, Notes and Leases
Garnishments
Group Disability and other Insurance Safety Reports
Inventory Records of Products, Materials and Supplies
Invoices to Customers and from Suppliers
IRS Form 8300: Report on Cash Transactions Over $10,000 Received in a Trade or Business
Plant Cost Ledgers and other Cost Accounting Records and Reports
Purchase Orders, Shipping & Receiving records and related correspondence
Sales Records
Scrap and Salvage Ledgers
Subsidiary Ledgers and Schedules for Accounts and Notes Payable and Accounts and Notes Receivable
Voucher Registers and Schedules
Withholding Tax Statements
Bank Statements and Deposit Slips
Employment Applications
Expired Insurance Policies
Internal Audit Reports
Internal Reports (misc. financial)
Payroll Time Sheets or Cards
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