Here is the link to the actual Act. http://thomas.loc.gov/cgi-bin/query/z?c107:H.R.3763.ENR: There are several SEC interpretations and news releases available here: http://www.sec.gov/rules/interp/34-47910.htm http://www.sec.gov/news/press/2003-66.htm You can search the SEC site for more recent decisions and interpretations. http://www.sec.gov/index.htm Ginny Jones (Virginia A. Jones, CRM, FAI) Records Manager Information Technology Division Newport News Dept. of Public Utilities Newport News, VA [log in to unmask] -----Original Message----- From: Records Management Program [mailto:[log in to unmask]] On Behalf Of Alfaro, Vladimir Sent: Thursday, November 10, 2005 8:43 AM To: [log in to unmask] Subject: SOX I understand that SOX makes it a crime to destroy documents when an Individual knows an investigation is pending or imminent. However, does SOX actually have a section that mentions the number of years organizations must keep records that were reviewed as part of the financial statement audit? Thanks in advance!! Vladimir List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance
