Ethical Considerations in Record Retention: Should I Keep or Should I Throw
Total Credits: 1 including 1 Regulatory Ethics - Technical
- Average Rating:
- Not yet rated
- Categories:
- Partner Produced | Ethics
- Faculty:
- Raymond T. Rowe, JD
- Course Levels:
- Basic
- Duration:
- 1 Hour
- License:
- Expires 30 day(s) after program date.
Description
Requirements surrounding record retention continue to leave many practitioners confused. What documents must you keep, how long must you keep them and which can you destroy? Discuss why it is important to understand the requirements and the potential impact it can have on both the governmental unit and the CPA firm.
Basic Course Information
Learning Objectives- How long a CPA must retain client records
- What must be done upon selling a practice or retiring
Major Subjects
- Importance of a Record Retention Policy
- What records must CPA return to client
- Difference between Code of Conduct and IRS Circular 230
- Importance of Record destruction when no longer required to retain records
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
Faculty
Raymond T. Rowe, JD Related Seminars and Products
Attorney, Raymond T. Rowe, PC
Raymond T. Rowe is both a registered Certified Public Accountant and an Attorney and practices law in Troy, Michigan. His practice concentrates on tax planning, tax audits, tax collections, estate planning, probate and business matters. He graduated from Wayne State University in 1968, with a Bachelor of Science in Accounting and in 1970, with a Juris Doctorate, Magna Cum Laude from Wayne State University Law School.
He is a member of the following organizations:
American Bar Association
State Bar of Michigan
American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Member of:
Ethics Task Force
Small Practitioners Task Force
Elder Care Subcommittee
He has been an instructor on various tax, accounting and ethics matters with:
2005 National Association of Black Accountants Convention in Detroit, MI
NABA Division of Firms Annual Conferences
Oakland University
Michigan Association of Certified Public Accountants
Developed and presented various tax, estate planning, accounting and
ethics courses
Mr. Rowe has been rated "AV", which is the highest rating by Martindale-Hubbell Law Directory for over 30 years.
Dates
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Thu, Jan 29, 2026 - 3:00 PM to 4:00 PM CST
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Wed, Feb 04, 2026 - 10:00 AM to 11:00 AM CST
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Fri, Mar 13, 2026 - 8:00 AM to 9:00 AM CDT
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Wed, Apr 22, 2026 - 12:30 PM to 1:30 PM CDT
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Fri, May 22, 2026 - 2:00 PM to 3:00 PM CDT
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Wed, Jun 03, 2026 - 9:00 AM to 10:00 AM CDT
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Tue, Jul 14, 2026 - 11:00 AM to 12:00 PM CDT
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Sat, Aug 08, 2026 - 9:00 AM to 10:00 AM CDT
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Tue, Sep 29, 2026 - 12:00 PM to 1:00 PM CDT
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Tue, Oct 27, 2026 - 10:00 AM to 11:00 AM CDT
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Mon, Nov 23, 2026 - 8:00 AM to 9:00 AM CST
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Wed, Dec 02, 2026 - 6:00 PM to 7:00 PM CST
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Sat, Jan 23, 2027 - 1:00 PM to 2:00 PM CST
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Additional Info
Basic Course Information
PrerequisitesNone, but it would be helpful to know how to access the AICPA Code of Professional Conduct.
Advanced Preparation
None
Designed For All CPAs
Original Recording Date
01/2026
Yellow Book
No
Course Developer
MICPA
Date Added to Catalog
12/2025
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.