Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Public Service Commission
Preservation of Records of Electric, Gas, And Water Utilities
Part 2 - SCHEDULE OF RECORDS AND PERIODS OF RETENTION
Section R. 460.2530 - Accountants and auditor reports; retention periods
Universal Citation: MI Admin Code R. 460.2530
Current through Vol. 24-16, September 15, 2024
Rule 30. The following accountant and auditor reports shall be retained for the periods listed:
| (a) Reports of examinations and audits by accountants and auditors not in the regular employ of the utility, including reports of public accounting firms and regulatory commission accountants. | 7 years after date of report or commission audit, whichever comes last. |
| (b) Internal audit reports and working papers. | 3 years. |
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