California Business and Professions Code ARTICLE 5.5 - Audit Documentation

• Section 5097.
  (a) Audit documentation shall be a licensee’s records of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in an audit...
• 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...

Last modified: October 22, 2018