What are the requirements for the location of personnel records when a CPA has branch offices?
Rule §749.551 requires that each CPA have a system for maintaining all personnel records that is uniform throughout the agency. The CPA must also maintain a master list of personnel records and their location in the agency’s main office. Most CPAs either keep all personnel records at the main office or keep each personnel record at the same location in which the individual person is working. Any system is acceptable as long as it is consistently implemented throughout the agency. You are not required to keep duplicate records at a branch office if you choose to maintain all personnel records at your main office.
