Part (a) regarding rule 2-06 means new records that must be chose therefore the date period for retaining those records

Data files to-be Chosen

10 The past code requires that the auditor 11 hold records highly relevant to the new audit otherwise feedback, along with workpapers or other documents you to form the basis of your review otherwise overview of an enthusiastic issuer's monetary statements, and memoranda, communication, communication, most other documents, and you may info (and additionally electronic information) one satisfy one or two conditions.