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