{"code":"BPC","codeName":"Business and Professions Code","section":"5098","citation":"Bus. & Prof. Code, § 5098","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]","url":"https://blackletter.si/business-and-professions-code/division-3"},{"name":"CHAPTER 1. Accountants [5000. - 5158.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1"},{"name":"ARTICLE 5.5. Audit Documentation [5097. - 5098.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1/article-5.5"}],"history":"Added by Stats. 2002, Ch. 230, Sec. 2.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>The board may adopt regulations to implement, interpret, and make specific provisions relating to the following:</p><p>(a) Requirements for licensees maintaining an audit documentation retention policy and procedures for review and approval of audit documentation destruction.</p><p>(b) Procedures for the identification, dating, and retention of audit documentation.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/audit-documentation-5098","source":"California Legislative Information bulk export (pubinfo)"}