Home/California/Statutes/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/§ 5098.
California Statutes

§ 5098. — 5098. (Added by Stats. 2002, Ch. 230, Sec. 2.)

California § 5098.
JurisdictionCalifornia
Code BPCBusiness 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

This text of California § 5098. (5098. (Added by Stats. 2002, Ch. 230, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Business and Professions Code - BPC Code § 5098. (2026).

Text

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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Legislative History

Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.
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California § 5098., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/BPC/5098..