Records Retention Our records retention policy requires us to return all original records and documents that our clients have given us at the conclusion of the engagement. Client records are the primary records for business operations and comprise the backup and support for financial reports and tax returns produced by our Firm. Our records and files are our property and are not a substitute for client records. Our firm destroys our engagement files and workpapers after a period of 6 years. Catastrophic events or physical deterioration may result in our firm’s records being unavailable before the expiration of the above retention period.