# Retention of Records Relevant to Audits and Reviews
> **US Securities and Exchange Commission** · Final rule. · Published 2003-01-30 · Effective 2003-03-03 · 68 FR 4862
## Document
- **Document number:** 03-2118
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 4862
- **CFR reference:** 17 CFR 210
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/30/03-2118/retention-of-records-relevant-to-audits-and-reviews)
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