Or. Admin. Code § 801-050-0065 - Document Retention

(1) Documents created by the sponsor of an approved peer review program and Peer Reviewer shall be retained by the sponsor for a period of time corresponding to the designated retention period of the sponsor. In no event shall the retention period be less than one hundred twenty (120) days from the date of acceptance of the review by the sponsor.

(2) Firms shall retain all documents relating to peer review reports described in OAR 801-050-0040, including working papers of the underlying engagement subject to Peer review that was reviewed, for five years from the date of acceptance of the peer review by the sponsor.

Notes

Or. Admin. Code § 801-050-0065

BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05; BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10

Stat. Auth.: ORS 673.455 & 673.457

Stats. Implemented: ORS 673.457