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 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