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] --------------------------------- Celebrate Yahoo!'s 10th Birthday! Yahoo! Netrospective: 100 Moments of the Web 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