The annual controlled substance inventory is due on May 1 of each year , unless another date is approved in writing by this office.

Registrants must be certain to record the date of the inventory and whether the inventory was taken at the opening or the close of the business day, and the time the inventory is taken. Such inventory shall be signed by a responsible individual, who attests to the completeness and accuracy of the inventory. Inventory records must be maintained for two years in a readily retrievable manner.