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Aicpa filing and record retention procedures guide

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    profit organizations should have a written, mandatory document retention and periodic destruction policy. and destruction of the organization’s documents and records. Guide to Record Retention Requirements in the Code of Federal
    What is a Document Retention Policy and Why State Laws and Regulations and the AICPA’s Filing and Record Retention Procedures Guide be reviewed.
    policy for record retention and destruction in accordance with applicable state and federal laws. by the firm, such as, all documentation reflecting the procedures applied, services should be documented as a memo to file and retained in.
    29 May 2013 Development and execution of effective records retention policies is and the AICPA’s Filing and Record Retention Procedures Guide beEvery firm should have a record retention policy and should have its legal counsel review this PROCEDURE discovery rules, contract requirements, registration and filing requirements, state board of . A good source for more information on record retention practices is the AICPA Insurance Program’s guide, Retaining
    The suggested retention time period generally begins at the end of the fiscal year in which the paper was created. For employment records, the schedule begins after the employee terminates. Items supporting your tax returns would be retained a minimum of three years after the applicable tax return was filed.
    Guide to Recordkeeping — Spreads. Download the spreads (for printer serivces) from the small business toolkit Guide to Recordkeeping.
    Before finalizing an entity’s record retention procedures, it is recommended that local government retention requirements and the AICPA’s Filing and Record
    Before finalizing an entity’s record retention procedures, it is recommended that the IRS regulations, state and local government retention requirements and the AICPA’s Filing and Record Retention Procedures Guide be reviewed.
    The Document Retention Guide discusses and gives the practitioner background on document retention policies as well as a draft of a sample document

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