---
slug: prazo-conservacao-documentos
lang: en
titulo: Minimum 5-year retention period for accounting documents under CVM supervision
resposta: Accounting records, books, documents, and working papers of independent auditors under CVM supervision must be kept in perfect order and condition for a minimum period of 5 years.
curto: Document retention period
tema: Auditing
revisada: 2026-10-02
proxima: 2027-04-02
---

## Data
| Who | Criterion | Consequence | Source | Date of data |
|---|---|---|---|---|
| Entities under CVM supervision | Accounting records, books, and documents | Retention for a minimum period of 5 years | Lei 6.385/1976, art. 9.º, I | 31/10/2001 |
| Independent auditors | Working papers | Retention for a minimum period of 5 years | Lei 6.385/1976, art. 9.º, I | 31/10/2001 |

Data consulted on 02/10/2026.

## Basis
- [Lei n.º 6.385/1976 (Planalto, in Portuguese)](https://www.planalto.gov.br/ccivil_03/leis/l6385.htm): art. 9.º, item I, establishes the mandatory retention of accounting records, documents, and working papers by entities and auditors supervised by the CVM for a minimum period of five years.

## How it applies
The retention requirement applies to natural and legal persons belonging to the securities distribution system, public companies, and other securities issuers. The duty extends, in cases of well-founded suspicion of illegal acts, to their respective parent, controlled, affiliate, and common control companies. The requirement covers accounting records, books, documents (including electronic programs and magnetic, optical, or any other type of files), and independent auditors' working papers. All these items must be kept in perfect order and condition for a period of five years.

## Limits
- The rule does not specify periods for documents that do not fall into the categories of accounting records, books, or working papers subject to CVM supervision.
- This sheet does not address prescription periods for violations, which have their own specific regulations under the law.
- Information is based on the wording of art. 9.º, I, of Lei 6.385/1976; any subsequent amendments must be verified directly on the Planalto portal.