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.

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

History

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).