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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.

CORPORATE RECORDS SUGGESTED RETENTION PERIOD Amendments P Annual Reports P Articles of Incorporation P Audit Reports - Public P Audit - Internal 6 Board of Directors - Committee P Board of Directors - Minute Book P Bylaws P Capital Stock Certificates P . 4 CORPORATE RECORDS CONTINUED SUGGESTED RETENTION PERIOD ...

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The Record Retention Guide - CPA.NET

www.cpa.net

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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