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Earlier editions: 2020-112018-11

DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY 5000-9998.12›CHAPTER 1. Accountants 5000-5158›ARTICLE 3.5. Standards of Professional Conduct 5060-5063.10

§ 5062.4

California Business and Professions Code · 2026 edition · updated 2026-10-04 · California

If a licensee is no longer employed with an accounting firm, the accounting firm shall make all working papers available to a licensee who signed a report on an attest engagement upon request by the board for purposes of conducting an investigation. The licensee shall return the working papers upon direction by the board and shall keep no copies.

(Added by Stats. 2024, Ch. 586, Sec. 8. (AB 3251) Effective January 1, 2025.)

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California Business and Professions Code

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