Business and Professions Code § 5098

ARTICLE 5.5. Audit Documentation

Current as of September 28, 2026Bus. & Prof. Code, § 5098Official source ↗

Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.

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.