N.Y. Comp. Codes R. & Regs. tit. 11 § 89.11
Current through Register Vol. 46, No. 36, September 4, 2024
Every company shall require the CPA to make available for review by department examiners, all work papers prepared in the conduct of the CPA's audit and any communications related to the audit between the CPA and the company, at the offices of the company, at the department, or at any other reasonable place designated by the superintendent. Every company shall require that the CPA retain the audit work papers and communications for six calendar years from the date of the audit report or until the filing of the report on examination covering the period of the audit, whichever is longer as required by Part 243 of this Title (Regulation 152).
N.Y. Comp. Codes R. & Regs. Tit. 11 § 89.11