{"abstract":"We are adopting rules requiring accounting firms to retain for seven years certain records relevant to their audits and reviews of issuers' financial statements. Records to be retained include an accounting firm's workpapers and certain other documents that contain conclusions, opinions, analyses, or financial data related to the audit or review.","action":"Final rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/01/30/03-2118.html","cfr_references":[{"chapter":null,"citation_url":null,"part":210,"title":17}],"citation":"68 FR 4862","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: March 3, 2003. Compliance Date: Compliance is required for audits and reviews completed on or after October 31, 2003.","disposition_notes":null,"docket_ids":["Release Nos. 33-8180","34-47241","IC-25911","FR-66","File No. S7-46-02"],"dockets":[],"document_number":"03-2118","effective_on":"2003-03-03","end_page":4872,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/01/30/03-2118.xml","html_url":"https://www.federalregister.gov/documents/2003/01/30/03-2118/retention-of-records-relevant-to-audits-and-reviews","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-2118?publication_date=2003-01-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-01-30/03-2118/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":1032,"last_updated":"2026-10-23 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-01-30/pdf/03-2118.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-01-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/01/30/03-2118.txt","regulation_id_number_info":{"3235-AI74":null},"regulation_id_numbers":["3235-AI74"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":4862,"subtype":null,"title":"Retention of Records Relevant to Audits and Reviews","toc_doc":"Audits and reviews; relevant records retention","toc_subject":"Securities, etc.:","topics":["Accountants","Accounting"],"type":"Rule","volume":68}