Cal. Code Regs. tit. 16 § 3222

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 3222 - Maintenance of Business Records

Each registered tax preparer shall keep permanent books of account or records for six years after the end of the preparer's fiscal year reflecting his or her business activity.

Cal. Code Regs. Tit. 16, § 3222

1. New Article 4 (Section 3222) filed 4-18-84; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 84, No. 16).

Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Section 9891.28, Business and Professions Code.

1. New Article 4 (Section 3222) filed 4-18-84; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 84, No. 16).