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. 24-04, March 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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