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2018 California Code
Business and Professions Code - BPC
DIVISION 3 - PROFESSIONS AND VOCATIONS GENERALLY
CHAPTER 1 - Accountants
ARTICLE 5.5 - Audit Documentation
Section 5098.
Universal Citation: CA Bus & Prof Code § 5098 (2018)
5098.
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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