How long does the accounting file have?

The storage period of accounting files is as follows: (1) Accounting vouchers: the storage period of original vouchers, bookkeeping vouchers and summary vouchers is 15 years. (2) Accounting books: the retention period of general ledger, subsidiary ledger, journal (except cash books and deposit journals) and auxiliary books is 15 years; The retention period of cash books and deposit journals is 25 years; Fixed assets cards shall be kept for 5 years after the fixed assets are scrapped and cleaned. (3) Financial reports: monthly and quarterly financial reports (including text analysis) with a retention period of 3 years; The annual financial report (final accounts) (including financial analysis) belongs to permanent custody. (4) Other categories: the storage period of accounting transfer list is 15 years; The list of keeping accounting files and the list of destroying accounting files shall be kept permanently; The retention period of bank balance reconciliation statement and bank statement is 5 years.