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Document retention: The OSHA Log, the annual summary, and the OSHA Incident Report forms must be retained by employers for 5 years following the end of the calendar year that these records cover. The OSHA Log must be maintained on an âestablishment basisâ based on NAICS codes.
Ideally, your business should implement a storage or filing system that allows owners and other personnel to retrieve receipts and records for assets and accounts when needed. While your business does not have to keep its accounts payable records permanently, it should keep them for at least 10 years. A Decade of Records How long you should keep your business records on file depends on the action, expense or event the document records, according to the Internal Revenue Service.