Which documents must be retained?

• A. Itemized statements only
• B. Funeral bills indicating charges and merchandise provided only
• C. Receipts for cash advances only
• D. Itemized statements; Funeral bills indicating charges and merchandise provided; Casket invoices or delivery copies; Outer interment receptacle invoices or delivery copies; Receipts or cancelled checks for cash advance items; Customer's designation of intentions; Itemization of social services and other governmental cases in compliance with jurisdiction rules

Answer: (A)

The important thing this item tests is keeping a clear, final record of what was charged to the consumer. In New York State funeral law, the required retention focuses on the itemized statement of charges—the document that shows every service and piece of merchandise, plus any cash advances, and the total amount due. This itemized statement serves as the official accounting of the transaction and is what regulators look for to verify price disclosures and compliance.

Other documents like separate funeral bills, individual supplier invoices, receipts for cash advances, designation forms, or social-services itemizations aren’t the documents the statute requires you to retain. They may be created and kept for internal records or for the family, but the regulation in question specifies retaining the itemized statement itself.

So, the document that must be retained is the itemized statement of charges.