Poll Title: Chart of Accounts - Account Deactivation Policy

Background: We wish to develop a policy around deactivating accounts (block for posting) if such accounts are not being used. We are interested in learning if other companies have a formal policy on this.

Poll Question: Does your company have a policy to formally review the chart of accounts to identify unused or inactive accounts?


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  Yes, we have a formal policy 31%
  No, but we have considered such a policy 44%
  No, we have not considered this type of policy 25%
  No, we don't need a policy 0%

Poll Question: What period of inactivity must pass before an account will be "blocked for posting"?


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  12 months 8%
  13 - 24 months 23%
  25 - 36 months 31%
  37 - 48 months 0%
  More than 4 years 0%
  Other (Please Comment) 38%
  Not Applicable 0%