N.C. Gen. Stat. § 163-278.35: Preservation of records.

All reports, records and accounts required by this Article to be made, kept, filed, or maintained by any individual, media, candidate or treasurer shall be preserved and retained by the individual, media, candidate or treasurer for at least two years counting from the date of the election to which such reports, records and accounts refer. (1973, c. 1272, s. 1; 2017-6, s. 3; 2018-146, s. 3.1(a), (b).)