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Retention of Records Relevant to Audits and Reviews

SEC · final-rule · Published 2003-01-30 · Effective 2003-03-03 · 68 FR 4862

Document

Document number
03-2118
Federal Register citation
68 FR 4862
CFR reference
17 CFR 210
Type
Rule
Action
Final rule.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2003-01-30
Effective date
2003-03-03
Docket
Release Nos. 33-8180

Abstract

We are adopting rules requiring accounting firms to retain for seven years certain records relevant to their audits and reviews of issuers' financial statements. Records to be retained include an accounting firm's workpapers and certain other documents that contain conclusions, opinions, analyses, or financial data related to the audit or review.

Source

Authoritative
Federal Register document
Machine
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