Common use of Working Paper Retention and Access to Working Papers Clause in Contracts

Working Paper Retention and Access to Working Papers. All working papers and reports must be retained, at the auditor's expense, for a minimum of seven (7) years after the report is issued, unless the firm is notified in writing by County of the need to extend the retention period. The Contractor will be required to make working papers available, upon request, to County. In addition, the Contractor shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

Working Paper Retention and Access to Working Papers. All working papers and reports must be retained, at the auditor's Contractor’s expense, for a minimum of seven (7) years after the report is issuedending date of the fiscal year audited, unless the firm Contractor is notified in writing by County of the need to extend the retention period. The Contractor will be required to make working papers available, upon request, to Countythe District and its funding agencies. In addition, the Contractor shall respond to the reasonable inquiries inquires of successor auditors Contractors and allow successor auditors Contractors to review working papers relating to matters of continuing accounting significance.

Working Paper Retention and Access to Working Papers. All working papers and reports must be retained, at the auditor's ’s expense, for a minimum of seven (7) years after the report is issuedyears, unless the firm is notified in writing by County the City of the need to extend the retention period. The Contractor auditor will be required to make working papers available, upon request, to Countythe City. In addition, the Contractor firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.