For OSHA reporting, many employers with a total of 10 or more employees (at any time during the last year), are required to keep and post OSHA summaries.
There are some partially exempt industries, however. Here is a list: https://www.osha.gov/recordkeeping/ppt1/RK1exempttable.html
Now, even if you have a 1 person accounting firm (partially exempt), I would not present this as a pass or an opportunity to not keep records. They will not be penalized for keeping records, and their risk is so low that they should be able to fill out the logs in a few seconds. It’s really a best practice to maintain records as well as an injury and illness prevention program/safety manual.
Regardless of size, you have to report fatalities, in-patient hospitalization, amputation, or loss of an eye to OSHA. You have to report fatalities in 8 hours and everything else listed in 24 hours.
OSHA 300A (summary of injuries) should be posted February 1st to April 30th and represent a summary of the previous year. Don’t need to post the logs, but definitely keep them in an accessible location as employees have a right to request them. You need to keep records for 5 years.
Here is a link that includes the forms, as well as instructions for your edification: https://www.osha.gov/recordkeeping/new-osha300form1-1-04.pdf
Regarding the online submission – OSHA was supposed to release the link for employers at the beginning of February, but as of the posting of this article, I have not seen it.
To comply with the new online requirements, please see: https://www.osha.gov/recordkeeping/finalrule/index.html (compliance schedule).
I am working with a couple of software vendors who streamline the reporting process. You can keep your logs in a cloud-based portal, then export to a CSV to upload to the OSHA online reporting system.
Reporting should not be a cause of stress - it's a way to help build your safety culture and help your employees get home safe.