Business and Professions Code § 5098

ARTICLE 5.5. Audit Documentation

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

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.