FAS Revision Reports and Supporting Documentation
Records that document changes made to the FAS report. File may include RST, correspondence, edited FAS, and other related records.
Retain for four years after the audit then dispose of.
Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.
Last Updated: December 31, 2008