RETENTION of RECORDS - March 2009


Indefinite

Certificates of Incorporation
  • Memorandum & Articles of Association,
  • Association Agreements,
  • Founding & Amended Founding statements,
  • Minute Books
  • Trust Fund records


15 Years
  • Annual Financial Statements
  • Books of Account
  • Supporting Schedules & Ledgers
  • Fixed Asset Registers
5 Years
  • Tax Returns & Assessments  
 
7 Years Personnel Records & Payrolls
6 Years

  • Paid Cheques 

5 Years
  • Invoices
  • Bank Statements
  • Stock Sheets
  • Year End working Papers
  • Vat Records
  • Vouchers & Correspondence