California Code, Business and Professions Code - BPC § 7612.9

A copy of each annual audit report shall be transmitted to the bureau and shall be a public record.  It shall also be open for public inspection at the offices of the cemetery authority during normal business hours.  If the cemetery authority does not maintain offices in the county in which its cemetery is located, it shall file a copy of the annual audit report with the county clerk of the county, which shall be subject to public inspection.