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Principal Investigators must maintain complete and accurate inventory records for all controlled substances. Complete online, print, and file with controlled substance paperwork for a minimum two (2) years.The pharmacy acquiring the controlled substances must maintain all records involved in the transfer of the controlled substances for two years. It places all substances which were, in some manner, regulated under existing federal law into one of five schedules (i.e. The Controlled Substances Act (CSA) places all substances which were in some manner regulated under existing federal law into one of five schedules. 316 Unlawful to open or maintain place for unlawful sale, gift or use of controlled substance; penalties; exceptions. Section A: All of the items in this section must be completed. 1. These regulations apply to medications indicated for both human and animal use. The distributing pharmacy must maintain copy 1. (28) "Drug storage area" means an area where legend drugs, controlled substances, or other restricted items are stored, compounded, or dispensed.