Vladimir:
As with most laws (state and federal) the law itself sets the policy and
may not include actual retention requirements. Most agencies will set
regulations to assure compliance with the law, and that's where you will
probably find the retention requirements. For federal law that would be
the Code of Federal Regulations (CFR). The links I sent earlier mention
some of CFRs for the SEC.
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