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All businesses need to keep certain records for legal and commercial reasons. The difficulty lies in knowing which documents should be kept and for how long. Building on the success of the "ICSA" booklet, "A Short Guide to the Retention of Documents", this updated and enhanced Guide provides an overview of the law and best practice relating to the retention and storage of key business documentation. It outlines the main principles that should be applied when framing a retention (and disposal) policy and suggests minimum retention periods for different types of documents based on good commercial practice and, where applicable, the minimum retention periods required by law.
The Guide is divided into two parts: Part I focuses on the principles of framing a retention policy and the procedures and issues associated with retention, review and disposal. It also looks at the practicalities of retrieval and storage systems, with particular emphasis on the range of electronic storage methods and systems now available. Part II is divided into separate chapters for different business areas, such as share registration, accounting and tax and health and safety. Each chapter includes a commentary of the requirements for each topic area and a detailed retention schedule, which makes recommendations for the retention of specific documents.
This book: combines law and principle with procedure and best practice; covers a wide range of regulatory areas - including company law, accounting and tax and health and safety; and, features ten detailed schedules summarising retention recommendations for a wide range of key business documents. It brought completely up to date to include coverage of:-