| http://www.w3.org/ns/prov#value | - Paragraph (a) of rule 2-06 identifies the documents that must be retained and the time period for retaining those documents.10 The final rule requires that the auditor11 retain records relevant to the audit or review, including workpapers and other documents that form the basis of the audit or review of an issuer's financial statements, and memoranda, correspondence, communications, other document
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