California Statutes
§ 5098. — 5098. (Added by Stats. 2002, Ch. 230, Sec. 2.)
California·Code BPC Business and Professions Code - BPC·Div. 3. DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY·Ch. 1. CHAPTER 1. Accountants·Art. 5.5. ARTICLE 5.5. Audit Documentation
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.
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California § 5098. (5098. (Added by Stats. 2002, Ch. 230, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.