A licensee shall comply with the record retention rules of the American Institute of Certified Public Accountants, United States Government Accountability Office, United States Securities and Exchange Commission, Public Company Accounting Oversight Board, and United States Department of Labor as applicable to the engagement.

References: AICPA Professional Standards, Volume 2, ET Section 1.200, as of July 1, 2019, by the American Institute of Certified Public Accountants. Copies may be viewed at the board's office or obtained from the American Institute of Certified Public Accountants, 220 Leigh Farm Road, Durham, NC 27707. Cost: Annual Online Subscription, Member $199/Non-Member $249.

Government Auditing Standards, by the United States Government Accountability Office, December 2011 Revision, or July 2018 Revision, as applicable. Copies may be viewed at the board's office or obtained from the United States Government Accountability Office, Washington, D.C. 20548; or from their web site at www.gao.gov/yellowbook. Cost: Government Auditing Standards, first document free, each additional copy $2.

United States Securities and Exchange Commission: Regulation S-X, 17 CFR § 210.2-06 (March 3, 2003). Available online at: http://www.sec.gov/rules/final/33-8180.htm.

Public Company Accounting Oversight Board: AS 1215 Appendix A (June 9, 2004). Available online at:

https://pcaobus.org/Standards/Auditing/Pages/AS1215_Appendix_A.aspx.

United States Department of Labor: 29 CFR § 2509.75-9 (July 1, 2016). Available online at:

https://www.gpo.gov/fdsys/pkg/CFR-2016-title29-vol9/pdf/CFR-2016-title29-vol9-sec2509-75-9.pdf.

Source: 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 165, effective December 22, 2008; 35 SDR 305, effective July 1, 2009; 36 SDR 216, effective July 6, 2010; 39 SDR 33, effective September 5, 2012; 39 SDR 219, effective June 24, 2013; 41 SDR 111, effective January 19, 2015; 45 SDR 84, effective December 20, 2018; 46 SDR 153, effective July 9, 2020.

General Authority: SDCL 36-20B-12(4).

Law Implemented: SDCL 36-20B-12(4).

Prior versions effective: 2018-12-20, 2015-01-19, 2013-06-24.