The Record Retention Guide CPA.NET(记录保留指南CPA.NET).pdf
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The
Record Retention
Guide
Prepared by . . .
The Massachusetts Society of
Certified Public Accountants, Inc.
Federal Taxation Committee
©2004 Massachusetts Society of CPAs, Inc.
The Record Retention Guide
Table of Contents
Page
Introduction 2
Accounting Systems 3
Corporate Records 3,4
Fixed Assets 4
Accounting Firms 4
Human Resources 4,5
Insurance 5
Legal 5
Payroll 5,6
Security 6
Taxation 6
Miscellaneous 6
Individual Records 7
How to Prove Certain Business Expenses 8
Substantiation for Charitable Deductions 9
1
The Record Retention Guide
INTRODUCTION
Businesses must maintain book and records so that an accounting of the bus
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