GroundRules
BPC § 5098
Where this section sits in the code
- Business and Professions Code - BPC
- DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]
- CHAPTER 1. Accountants [5000. - 5158.]
- ARTICLE 5.5. Audit Documentation [5097. - 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON