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Incident reports are essential for enhancing care quality and workplace safety by identifying accidents and near-misses. They can reveal training gaps and practices that require changes. In addition to internal use, OSHA mandates employers to log and report all incidents resulting in death, serious injury, or hospitalization. OSHA officers verify compliance with injury and illness recordkeeping and the annual summary. Records must be retained for five years. Organizations should ensure their incident reporting system promotes accuracy, clarity, and completeness. Reports must be filed for any unexpected incidents, including injuries or situations with the potential for injury to staff, visitors, or patients, as well as potential exposure to infectious materials.