In the case of direct communications including mail, e-mail, fax internet or other

In the case of direct communications including mail, e-mail, fax internet or other communications, the CPA or firm permit holder shall retain a copy of the actual mailing along with a list or other description of persons to whom the communication was mailed or otherwise distributed. Such copy shall be retained by the CPA or firm permit holder for a period of at least 36 months from the date of the last transmission or use. This does not apply to persons when: (a) the communication is made to a person who is at that time a client of the CPA or firm permit holder; or (b) the communication is invited by the person to whom it was made.