Final answer:
Physicians must keep records related to controlled substances for two years under the Controlled Substances Act, ensuring compliance and accountability.
Step-by-step explanation:
The Controlled Substances Act mandates that physicians must adhere to specific procedures when handling controlled substances. Among these procedures, the accurate description that matches the general regulations is that the physician must keep records concerning the administering or dispensing of a controlled drug on file for two years. This means meticulous tracking and record-keeping are essential components of handling controlled substances to ensure accountability and compliance with the law.
Physicians are also responsible for securing the storage of these substances, often in a locked and secure environment, and must report any theft or significant loss of these drugs immediately to the Drug Enforcement Administration (DEA) and local law enforcement officials.