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Subject:
Re: SOX
From:
"White, Bruce" <[log in to unmask]>
Reply To:
Records Management Program <[log in to unmask]>
Date:
Thu, 10 Nov 2005 09:10:39 -0800
Content-Type:
text/plain
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text/plain (19 lines) 
Vladimir Alfaro said:
>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?

17 CFR 210.2-06 (Retention of audit and review records) is the applicable
paragraph.  The "magical" seven year rule applies to auditing firms, though
I suspect many companies use it as a basis for retaining records that are
created as part of the financial audit.


Bruce L. White, MBA, CRM, PMP

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