<snip>
THE Best Defense is Being Proactive About Email Retention Sarbanes-Oxley
Compliance Journal - Fairfield,NJ,USA
<snip>

According to the above article in yesterday's RAIN "The Act (SOX) states
that companies and their accounting firms must maintain records of their
company audits (audit documents) for at least seven years and the Public
Accounting Oversight Board stipulates this requirement."

I've read the SOX requirements a number of times.  The way I read it, the
seven year retention for audit records only applies audit firms; companies
have the choice (although I suspect many will follow the seven year rule as
well.)  I've seen other articles from "experts" quoting the same seven year
requirement for all audit records.  Am I misinterpreting the Act?  Just
curious...

Thanks,

Bruce L. White, CRM, PMP
Manager, Records Management
Sempra Global
619-696-4671
619-696-2534 (Fax)
619-952-7145 (Cell)

"Sempra Global is not the same company as the utility SDG&E or SoCal Gas,
and Sempra Global is not regulated by the California Public Utilities
Commission."

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