Corporate Records Articles of Incorporation, Bylaws, Corporate Seal Permanent Annual corporate filings and reports to secretary of Permanent state and attorney general Board policies, resolutions, meeting minutes and Permanent committee meeting minutes Contracts Permanent if current (7 if expired) Construction documents Permanent E-mails (business related) 3 years Fixed Asset Records Permanent IRS Form 1023 (Application for charitable and/or Permanent status) IRS Determination Letter Permanent and purchase records 3 years sales tax exemption documents Permanent Records and reports on investigational drugs [for 2 years from when marketing application is approved sponsors of clinical trials, usually pharmaceutical for the drug. If marketing application is not approved companies] for the drug, retain until 2 years after shipment and delivery of the drug for investigational use is discontinued and FDA has been so notified Resolutions Permanent Securities Records Audit and review workpapers 5 years from the end of the fiscal period in which the audit or review was concluded Blotters or other records of original entry containing 6 years (for first 2 years, records must be kept in an the itemized daily record of all purchases and sales of easily accessible place) securities [applicable to broker-dealers] Documents supporting management’s assessment of Permanent internal controls over financial reporting List of clients that are covered associates and 5 years (but not prior to September 13, 2010) government entities Order tickets for brokerage orders; customer 3 years (the first 2 years in an easily accessible place) complaints; compensation records
Corporate Records Articles of Incorporation, Bylaws, Corporate Seal Permanent Annual corporate filings and reports to secretary of state and attorney general Permanent Board policies, resolutions, meeting minutes and committee meeting minutes Permanent Contracts Permanent if current (7 if expired) Construction documents Permanent E-mails (business related) 3 years Fixed Asset Records Permanent IRS Form 1023 (Application for charitable and/or status) Permanent IRS Determination Letter Permanent and purchase records 3 years sales tax exemption documents Permanent Records and reports on investigational drugs [for sponsors of clinical trials, usually pharmaceutical companies] 2 years from when marketing application is approved for the drug. If marketing application is not approved for the drug, retain until 2 years after shipment and delivery of the drug for investigational use is discontinued and FDA has been so notified Resolutions Permanent Securities Records Audit and review workpapers 5 years from the end of the fiscal period in which the audit or review was concluded Blotters or other records of original entry containing the itemized daily record of all purchases and sales of securities [applicable to broker-dealers] 6 years (for first 2 years, records must be kept in an easily accessible place) Documents supporting management’s assessment of internal controls over financial reporting Permanent List of clients that are covered associates and government entities 5 years (but not prior to September 13, 2010) Order tickets for brokerage orders; customer complaints; compensation records 3 years (the first 2 years in an easily accessible place)
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