16 䡲 Cyber Forensics Field Manual, Second Edition
e second rule defi nes the retention period for records storage. Best practices indicate that
corporations securely store all business records using the same guidelines set for public
accountants.
Sec. 802(a)(1) “Any accountant who conducts an audit of an issuer of securities to which
Section 10A(a) of the Securities Exchange Act of 1934 [(15 U.S.C 78j-1(a)] applies, shall
maintain all audit or review work papers for a period of 5 years from the end of the fi scal
period in which the audit or review was concluded.”
is third rule refers to the type of business records that need to be stored, including all business
records and communications, including electronic communications.
Sec. 802(a)(2) ...