All business entities subject to reporting under this subchapter shall make or obtain and maintain all records and documents relating to the annual disclosure statement, so as to provide evidence to support statements in disclosure statements filed with the Commission and to permit an adequate basis for auditing by the Commission. All such records and documents shall be maintained for a period of not less than four years after the date the annual report was filed, or a period of not less than four years after the due date for the annual report, whichever is longer.
N.J. Admin. Code § 19:25-26.10
See: 41 N.J.R. 4682(a), 42 N.J.R. 811(a).