Section 460.2523. Cash books; retention periods.  


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  • Rule 23. The following cash book records shall be retained for the periods listed:

    (a)  Treasurer and auditor general cash books.

    3 years.

    (b)  Cash books subsidiary or auxiliary to general cash books, except those showing only collections from customers.

    3 years.

    (c)  ) Subsidiary cash records showing only customer collections.

    3 years.

    (d)  Other cash records of a memorandum nature.

    3 years.

History: 1979 AC; 1980 AACS.