California Legal Codes and Statutes

§ 5062.4

Added by Stats. 2024, Ch. 586, Sec. 8. (AB 3251) Effective January 1, 2025.

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.

Cite this section

Cal. Bus. & Prof. Code § 5062.4 (2026)
https://ca.codecond.com/codes/bpc/division-3-professions-and-vocations-generally/chapter-1-accountants/article-3-5-standards-of-professional-conduct/section-5062.4

Other sections in Article 3.5 - Standards of Professional Conduct

§ 5060§ 5061§ 5062§ 5062.2§ 5062.3§ 5062.4§ 5063§ 5063.1§ 5063.10

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