Mich. Admin. Code R. 460.2530

Current through Vol. 24-21, December 1, 2024
Section R. 460.2530 - Accountants and auditor reports; retention periods

Rule 30. The following accountant and auditor reports shall be retained for the periods listed:

(a) Reports of examinations and audits by accountants and auditors not in the regular employ of the utility, including reports of public accounting firms and regulatory commission accountants. 7 years after date of report or commission audit, whichever comes last.
(b) Internal audit reports and working papers. 3 years.

Mich. Admin. Code R. 460.2530

1979 AC; 1980 AACS