(a) Your records must be readily available and in a form so they can be easily inspected and reviewed.
(b) You must keep each record for 5 years following the date that each record is generated.
(c) You must keep each record on site for at least 2 years after the date that each record is generated. You can keep the records offsite for the remaining 3 years.
(d) You can keep the records on paper or an alternative media, such as microfilm, computer, computer disks, magnetic tapes, or on microfiche.
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