Transcription of The Record Retention Guide - CPA.NET
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The Record Retention Guide - CPA.NET
The Record Retention Guide Prepared by ..The Massachusetts Society of Certified Public Accountants, Inc. Federal Taxation Committee 2004 Massachusetts Society of CPAs, Inc. 1 The Record Retention Guide Table of Contents PageIntroduction 2 Accounting Systems 3 Corporate Records 3,4 Fixed Assets 4 Accounting Firms 4 Human Resources 4,5 Insurance 5 Legal 5 Payroll 5.
2 The Record Retention Guide INTRODUCTION Businesses must maintain book and records so that an accounting of the business activities may be performed.
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