Every supervisor and manager should know who keeps the OSHA 300 log and what is required to document an entry. Every employee should receive awareness training about how entries are documented and what is looked for during an audit. The mystery behind the OSHA 29 CFR 1904 record-keeping standard is a result of its complexity and the confusing ways it is sometimes interpreted. I have been teaching record keepers for more than 25 years, dating back as far as the OSHA 200 days. I find it one of the most entertaining topics to learn about and teach, but it can also be challenging to fully understand. We need to remember that OSHA record keeping is a federal program. All workers’ compensation cases are not OSHA recordable, but all OSHA recordable cases are workers’ compensation cases. Due to the depth and breadth of this topic, I won’t be able to cover every detail in this article, but I will highlight areas that tend to create the most confusion for those who work in our industry.