I don't know of any specific rules or guidelines but you might need a set for each year that you could have to go back and appeal a claim or if a payer attempts to recoup several years back and you need the reference materials. Of course, recoupment rules are different in each state for the commercial payers. Government payers (Medicare, Medicaid, TriCare, etc.) don't have any recoupment limitations that I'm aware of.
I personally have a copy of CPT/HCPCS/ICD9 for the last five years. No specific reason for five years...just the number I picked.
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