(1) CalRecycle must be given notice of the location of applicable records on or before April 1, 1993, or upon certification or registration pursuant to Articles 6 and 6.1 of this Chapter, respectively. “Notice” of any change in location, or intent to establish a new location of such records, must be provided no less than ten (10) days prior to any change in location or establishment of a new location. “Notice” shall mean a written notice stating the name of the business entity, the complete present and potential future addresses of the location of the records, if applicable, and the names and telephone numbers of the individual(s) responsible for such records.

(2) Records must be retained for at least three years.

(3) All records maintained pursuant to this Chapter must include the books of account that are ordinarily maintained by the average prudent business person engaged in the same activity, together with all bills, receipts, invoices, manifests, consolidated manifests, manifest receipts, cash register tapes, or other documents of original entry supporting the entries in the books of account. If records are maintained in an Automatic Data Processing (ADP) system, it must have built into its program a method of producing visible and legible records which will provide the necessary information to determine compliance with the requirements of this Chapter.

(4) All records maintained pursuant to this Chapter shall be suitable for examination. Records satisfy this standard when they are prepared and retained in accordance with generally accepted accounting principles and good business practice.