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.
Last Updated

May 10, 2025

§ 5098’s source at ca​.gov