Robinson Grant & Co.,P.A. retains client accounting and tax records for six years following the last day of any tax year. For example, 2001 tax records are retained until six years from December 31, 2001. Accordingly, all accounting and tax records are destroyed after December 31, 2007. We do not maintain cancelled checks or other data that form the basis of income and deductions reported on tax returns. We may maintain a permanent file on clients that contain documents such as articles of incorporation, by-laws, certificates of existence, etc. We do not destroy permanent files of existing clients.

We will not destroy records in situations where advised by a government or taxing authority of a pending investigation or audit. Also, all clients are permitted to request in writing that records be provided to the client instead of being destroyed. Such request must be made within sixty days of any scheduled records disposal date as explained above.