RETENTION OF RECORDS
Official Compilation of the Rules and Regulations of the State of Tennessee
0020-03-.17 RETENTION OF RECORDS.
A licensee shall maintain copies, or other obtainable facsimile records, or computer records, in whatever manner kept, of all work papers and work product used to render or support rendering accounting services to a client for a period of five (5) years. The five (5) year period shall commence at the end of the fiscal period in which the engagement was conducted. Premature destruction of these records shall subject the licensee to disciplinary action.
Authority: T.C.A. §§ 62-1-105(e)(4) and 62-1-111. Administrative History: Original rule filed October 15, 2003; effective December 29, 2003. Amendments filed August 12, 2016; effective November 10, 2016.
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