If an auditor is asking for prior years denials, I know that for business loan applications there is a12 month retention period. So, if we are in December of 2023, we should provide from 12/2022 through 12/2023?
Thanks

You would provide them for as long as you maintain them. If you retain them for more than 12 months, they remain subject to audit and examination.

Randy brought up an excellent point. If the bank has a record retention schedule, adhere to it!
I know a bank that it passed its examination with no issues. The examiners have a few extra days on the job and someone from the headquarters was coming down to talk to the bank. The examiners, to look busy, grabbed a few files from prior periods. They discovered exceptions in the files, and the clean exam changed quickly.

I often tell the story of a bank that had AAN issues and the examiner asked for 25 months worth (consumer loans) and a loan secretary commented that they had them going back something like 5 years worth. So he asked for 5 years worth. You have them, you share them. And they you revise your retention requirements. Don't keep them just because you can.