Opticians Association of Colorado

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ABO AND NCLE RENEWALS

Remember renewal requirements for both basic and advanced certifications are:

ABO = 12 hours, 3 may be NCLE
NCLE= 18 hours, 6 may be ABO
Joint ABO and NCLE = 21 hours (9 ABO and 12 NCLE)

For those holding ABO advanced certification, in addition to the above, 4 hours must be at Level II (intermediate) or Level III (advanced.) For NCLE 6 hours must be at Level II or at Level III and for jointly certified a total of 7 hours must be at Level II or Level III.

ABO/NCLE recommend that at least 2/3 of your recertification credits be classified as Technical.

Reminder: CEC's must be earned within each three year certification period. During your first certification period after passing the exam(s), you may also use CEC's earned beginning the day after you pass your exam until your expiration date in three years. CEC's earned before you pass the exam cannot be used for recertification. Neither may extra CEC's earned during one certification period be accumulated and carried over for use in the next certification period.



How long do you keep records in your office?


As a general rule records should be retained fro as long as they may be important under any aspect of the tax laws. Many state and federal agencies have specific rules that should be followed. Check with your CPA or attorney for specific rules applying to your business or office. Here is sample of records and their retention schedules:
(P) = Permanent
Account payable/receivable ledgers and schedules                     7 Years
Articles of Incorporation P
Bank statements 7 Years
Bank reconciliation's 3 Years
Cost Accounting records 7 Years
Invoices to customers  7 Years
Invoices from vendors  7 Years
IRS information returns (w-2, 1099) received P
IRS information returns provided 7 Years
Patient records  P
Prescription records Medicare/Medicaid 5 Years
Payroll records and summaries 7 Years
Sales records  7 Years
Tax returns and worksheets - income P
Travel records 7 Years
Vouchers - payments made to vendors/and employees 7 Years
 
       

                            

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Optical Association of Colorado
Box 7941
Colorado Springs, CO  80933-7941

Voice:  (970) 577-8239
Fax:  (970) 577-1033

 

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