§ 1904.34 Change in business ownership.
If your business changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. You must transfer the part 1904 records to the new owner. The new owner must save all records of the establishment kept by the prior owner, as required by § 1904.33 of this part, but need not update or correct the records of the prior owner.
Text reproduced verbatim from the eCFR, edition 2026-01-01, retrieved 2026-07-19. A US Government work in the public domain under 17 U.S.C. 105.
1 OSHA interpretation of § 1904.34
How OSHA has applied this section
Letters of Interpretation are OSHA answering specific questions on specific facts. They explain the requirement above but cannot create additional obligations, and a later letter can supersede an earlier one. Newest first.
Search all Part 1904 interpretations →Part-level source: eCFR API, Title 29 Part 1904.
Not legal advice. This page republishes 29 CFR Part 1904 as published by the eCFR and explains it. The recordkeeping duty is the employer’s. Where the rule requires judgement, Job13 says so rather than guessing — run your own case through the free check.