Business and Professions Code § 5098
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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.
(Added by Stats. 2002, Ch. 230, Sec. 2. Effective January 1, 2003.)