California Codes, Business and Professions Code, Division 3 — Professions and Vocations Generally, Chapter 1 — Accountants, Article 5.5 — Audit Documentation

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Section 5097Requires the following: (a)Audit documentation must be a licensee’s records of the procedures applied, the tests performed, the information obtained, and the…Section 5098Allows the board to adopt regulations implementing, interpreting, and specifying audit-documentation requirements for licensees under this chapter. Those regulations may address audit-documentation…

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