Document Retention

Accounting Records:
  • A/P and A/R - 7 years
  • Audit reports - Permanent
  • Bills of Lading - 5 years
  • Charts of accounts - Permanent
  • Fidelity and surety bonds - 3 years
  • Sales tax returns - 10 years
  • Income tax returns - Permanent
  • Payroll tax returns - 7 years
  • Expense records - 7 years
Bank Records:
  • Bank statements and reconciliations - 7 years
  • Cancelled checks* - 7 years (It is recommended to get check images included with the bank statements. Online check images usually are not available after 12 months.)

    *Permanent for real estate purchases, tax payments, special contracts
Corporate Records:
  • Articles of incorporation - Permanent
  • Board minutes - Permanent
  • Bylaws - Permanent
  • Business licenses - Permanent
  • Contracts – major - Permanent
  • Contracts – minor - Life of contract plus 7 years
  • Insurance policies - Life of policy plus 3 years*
  • Labor contracts - Permanent
    *(check with insurance agent)
Employee Records:
  • Accident reports - 7 years
  • Worker Compensation Reports - 10 years
  • Payroll records - 7 years
  • Employee files (ex-employees) - 7 years (or statute of limitations for employee lawsuits)
  • Employment applications - 3 years
Real Property Records:
  • Construction records - Permanent
  • Deeds/Titles - Permanent
  • Equipment Leases - 5 years
  • Leases payment records - Life of lease plus 4 years
  • Real estate purchases - Permanent

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