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WETTER & CONVERTINI

RECORD RETENTION GUIDE

  Accident Report                                      7 years

 Accounts uncollectible                            7 years

 Acquisitions                                            Permanent

 Annual Reports                                       7 years

 Audit Reports                                          Permanent

 Bank Reconciliations                               6 years

 Bank Statements                                     6 years

 Bills of Lading                                          6 years

 Bonds:

   Cancelled                                             Permanent

   Sales Transferred                               Permanent

   Surety                                                  7 years

 By-Laws                                                 Permanent

 Cash Books                                             Permanent

 Checks-Cancelled:                                10 years

              Payroll                                       7 years

              Petty Cash                                 7 years

 Claims-Closed                                         10 years  Workmen Comp                       15 years

 Contracts:

  Customer Government                       Permanent

  Customer Non Government                10 years

 Correspondence :

   General                                                 5 years

   Legal                                                     10 years

   Sales                                                       3 years

 Deed                                                        Permanent

 Dividend Records                                    Permanent

 Easements                                              Permanent

 Expense Records (Personnel)                10 years

 Financial Statements                               Permanent

 Franchises                                              Permanent

 Capital Expenditures                               Permanent

 Invoices                                                   7 years

 General ledger                                        Permanent

 Journal Entries                                        Permanent

 Accounts Payable ledger                        Permanent

 Accounts receivable ledger                    10 years

 Bond Registers                                       Permanent

 Stocks - Cancelled                                  23 years

 Stocks Capital                                      Permanent

 Stockholder Lists                                    Permanent

 Taxes:

  Excise                                                   5 years

  Income Federal                                   Permanent     

  Income State                                      Permanent

  Property                                                                Permanent

  Social Security                                      Permanent

 Withholding Certificates                          10 years

 Trial Balances                                         Permanent

 Vouchers

  Capital expenditures                             Permanent

  Payroll                                                   15 years

 Minute books                                           Permanent

 Operating reports                                    10 years

 Pension & Retirement Plans                    Permanent

 Price Lists                                               Permanent

 Profit & Loss Statement                          Permanent

 Proxies                                                    Permanent

 Purchase Orders                                    6 years

 

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                                     Copyright 2000 Wetter & Convertini, CPA,  L.L.C.

  Ph 201-525-2280    201-342-2588

 

 

 

 

 

 

 

 

 

 

CONTACT US

                                     Copyright 2000 Wetter & Convertini, CPA,  L.L.C.

  Ph 201-525-2280    201-342-2588