The Occupational Safety and Health Administration (OSHA) issued a final clarification rule to amend its recordkeeping regulations to clarify that the duty to make and maintain accurate records of work-related injuries and illnesses is an ongoing obligation. The duty to record an injury or illness continues for as long as the employer must keep records of the recordable injury or illness. In other words, the duty does not expire because the employer did not report the injury or illness when first required to do so. This final rule becomes effective on January 18, 2017.
You can read a summary of the clarification here.