Statute · California Business and Professions Code
Cal. Bus. & Prof. Code § 5062.4 — Standards of Professional Conduct
Cal. Bus. & Prof. Code § 5062.4
- Type
- Statute
- Source
- California Business and Professions Code
- Jurisdiction
- California
- Date
- 2025-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If a licensee is no longer employed with an accounting firm, the accounting firm shall make all working papers available to a licensee who signed a report on an attest engagement upon request by the board for purposes of conducting an investigation. The licensee shall return the working papers…
Citator
Cal. Bus. & Prof. Code § 5062.4 — Standards of Professional Conduct is in force in the current edition of the Code, and nothing recorded condemns it.
If a licensee is no longer employed with an accounting firm, the accounting firm shall make all working papers available to a licensee who signed a report on an attest engagement upon request by the board for purposes of conducting an investigation. The licensee shall return the working papers upon direction by the board and shall keep no copies.