When a business changes its name but maintains some historical records, which practice is recommended?

• A. refile under the new name and create a cross reference under the old name
• B. maintain two separate files, one under each name
• C. continue to file all new records under the old name but create a cross reference
• D. both a and c

Answer: (A)

When a business changes its name, the filing system should reflect the current identity for new materials while keeping a clear link to the old identity. Refile under the new name and create a cross-reference from the old name to the new file so anyone searching by either name can find the same records. This preserves continuity of the historical records, supports easy retrieval, and keeps governance clean for audits and regulatory purposes. Maintaining two separate files or continuing to file new records under the old name would create duplication, confusion, and misalignment with the current identity. That combination—refiling under the new name with a cross-reference to the old name—is the most effective approach.