California Codes, Business and Professions Code - BPC, Division 3 — Professions and Vocations Generally, Chapter 1 — Accountants, Article 3.5 — Standards of Professional Conduct, Section 5062.4
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.
Notes
Requires the following: If a licensee is no longer employed with an accounting firm, the accounting firm must 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.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5062.4 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-3-5/section-5062-4