| Article 21 | An expert shall draw on ARDF Statement on Standard for Valuation no. 5, Valuation Working Paper, in preparing, compiling, filing, and safekeeping the working papers of an engaged case.
Working papers shall be safekept for not less than seven years from the date of the opinion report or until the conclusion of any litigation or other legal procedure that may be involved for over seven years. No working paper may be destroyed until the expiration of the safekeeping period and completion of internal approval procedures.
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