Effective Date: 2026-05-29 · Version 1.0
1. Tax Engagement Records
Returns, supporting workpapers, source documents we generated, and engagement correspondence: 7 years from the date the related return is filed or the engagement ends, whichever is later. Some records retained longer per IRS guidance for indefinite items (basis records, NOL carryforwards, depreciation schedules).
2. Bookkeeping & Audit Workpapers
7 years from end of engagement.
3. Payroll Records
4 years from the date the tax becomes due or is paid, whichever is later, per IRS / DOL guidance.
4. Client Identification & AML Records
5 years after end of relationship, per applicable AML / KYC guidance.
5. Engagement Letters & Contracts
10 years from end of engagement.
6. Billing & Invoicing Records
7 years.
7. Marketing Inquiries (Non-Clients)
24 months unless the contact requests earlier deletion or becomes a client.
8. Web Analytics
Personally identifiable web data: 26 months in aggregated form. IP addresses anonymized after 14 days.
9. Secure Destruction
At end of retention, digital records are securely deleted using cryptographic-shred procedures; paper records are shredded by a NAID-AAA-certified vendor.
10. Litigation Holds
Records subject to a litigation hold, regulatory inquiry, or pending dispute are retained beyond their normal cycle until the matter is resolved.