Idaho Code § 54-2049: Record retention schedules.

All records required in this chapter to be kept and maintained by a real estate broker, including trust account and financial records, transaction files and other records are to be kept in the broker’s files according to this section. The following records must be kept by a broker for three (3) calendar years after the year in which the event occurred, the transaction closed, all funds were disbursed, or the agreement and any written extension expired:

(1) The original or true copy of all accepted, countered or rejected offers;

(2) Listing or buyer brokerage representation agreements and "consent to limited dual representation" forms;

(3) Transaction files and the contents required in section 54-2048(3), Idaho Code;

(4) Trust account ledger records; and

(5) All trust account reconciliation records, as defined in this chapter.