IANAL:The guidelines for retention of records is mandated by the Bank Secrecy Act (BSA) and applicable on all banking and financial institution (be it State chartered or Federally chartered).Depending on the oversight organization you would then need to look at their requirements. For example: the AML/BSA Manual (See: Online Manual - BSA InfoBase - FFIEC) has a retention section which can be viewed here: Online Manual - BSA InfoBase - FFIEC You can also individually search the Core & Expanded procedures for FDIC, OCC, etc. (see menu on top).The federal guidelines would determine the overall retention period. State guidelines would have to at a minimum meet or exceed the federal timelines. FYI, the Department of Banking & Finance (Georgia) Records Retention regulations can be read here: GA - GAC