California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 1 — AccountantsArticle 5.5 — Audit DocumentationSection 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.
Notes
Allows the board to adopt regulations implementing, interpreting, and specifying audit-documentation requirements for licensees under this chapter. Those regulations may address audit-documentation retention policies, procedures for reviewing and approving destruction of audit documentation, and procedures for identifying, dating, and retaining audit documentation.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5098 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-5-5/section-5098