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Earlier editions: 2020-112018-11

DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY 5000-9998.12›CHAPTER 1. Accountants 5000-5158›ARTICLE 5.5. Audit Documentation 5097-5098

§ 5098

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

The board may adopt regulations to implement, interpret, and make specific provisions relating to the following:

(a) Requirements for licensees maintaining an audit documentation retention policy and procedures for review and approval of audit documentation destruction.

(b) Procedures for the identification, dating, and retention of audit documentation.

(Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.)

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California Business and Professions Code

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