Business and Professions Code section 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.

Source: Section 5098, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=BPC§ionNum=5098.­ (updated Jan. 1, 2003; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 5098's source at ca​.gov