Laurie,

I am fairly new to my company, having come from the government. One major
reason I was hired was because of SOX, along with other needs the company
has.  I don't believe SOX 404 has specific retention requirements, other
than for records for audits firm, and these apply to primarily to auditing
records.  Other participants on this listserve who are more knowledgeable of
SOX (John M., Patrick C., or Peter K.) can probably elaborate on this
requirement much better than me.

Our auditor does as part of SOX 404 compliance require us to have a
retention program.  We determine the retention periods and then ensure they
are being followed.

Hope this helps...

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."

-----Original Message-----
From: Laurie Gingrich [mailto:[log in to unmask]]
Sent: Wednesday, March 02, 2005 3:21 PM
To: [log in to unmask]
Subject: SOX 404 Documentation

For those who work at publicly held companies, are you aware of any
retention decisions that have been made concerning Sarbanes-Oxley section
404 documentation?  I have  heard this question being asked within
companies, but so far no definitive decisions.




Laurie L. Gingrich, CRM

PricewaterhouseCoopers

[log in to unmask]



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