RECORDS RETENTION
Annual Financial Statements - Permanent
Annual Tax Returns - Permanent
Bank records including:
Cancelled checks - 7 years
Statements - 7 years
Corporate:
Minutes - Permanent
By laws - Permanent
Stock subscriptions and records - Permanent
Articles of Incorporation/Dissolution –
Permanent
Depreciation records – Permanent
General ledger:
Accounts Receivable - 7 years
Accounts Payable - 7 years
Payroll (except as follows) - 7 years
Accident reports - 10 years
Summary payroll records - Permanent
Real estate purchases/sales records – Permanent
Sales records - 7 years
