{"data":{"id":"us-ca/bpc-5098","jurisdiction":"us-ca","citation":"BPC § 5098","heading":"","body":"The board may adopt regulations to implement, interpret, and make specific provisions relating to the following:\n(a) Requirements for licensees maintaining an audit documentation retention policy and procedures for review and approval of audit documentation destruction.\n(b) Procedures for the identification, dating, and retention of audit documentation.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a61747d355b9f598ea2dd4e07d782227f054ba992a9bc948f30e624a47086b5f","source_id":"us-ca","stale":false,"prev":"us-ca/bpc-5097","next":"us-ca/bpc-5100"},"notice":"GroundRules: Original legal text. Not legal advice."}