Document Retention And Destruction In The Age Of Electronic Documents: How Document Retention Impacts Litigation And Business In The Computer Age in North Carolina

During the past several years, there have been many changes in the laws governing the retention of documents by businesses and their advisors. This manual will examine those changes and the expanding reach of criminal statutes that impose penalties for the destruction of documents. The manual will also address the impact of these changes on electronic communications and the retention of auditor's workpapers, creating an effective document retention policy, electronic document retention and other litigation related document retention issues. In light of changes in the laws governing the retention of documents, a company's document retention policy and program is becoming increasingly important. This manual will address the basics of creating an effective document retention policy, including both the design and the implementation of such a program. The manual will provide practical guidance on when it is appropriate to destroy documents, as well as consider the need to preserve privilege in the context of document retention.