For how many years must records of receipt and disposition of controlled substances be maintained?

The requirement to maintain records of receipt and disposition of controlled substances for two years aligns with federal regulations, specifically the Drug Enforcement Administration (DEA) guidelines. This stipulation ensures that pharmacies and other entities handling controlled substances have a clear and traceable history of these substances, which is important for both regulatory compliance and public safety.

Maintaining these records for a minimum of two years allows for effective auditing and monitoring of controlled substances, helping to prevent misuse and illegal distribution. This timeframe also aligns with the schedules and reporting needs of regulatory bodies that oversee the management of controlled substances. Compliance with this duration facilitates adherence to both state and federal laws, ensuring that pharmacists and other healthcare professionals can account for every medication they handle.

The other durations provided in the options do not meet the established requirements for controlled substances under the law, making two years the appropriate answer for this question.