California Code, Government Code - GOV § 90007

(a) The commission shall adopt auditing guidelines and standards which shall govern audits and field investigations conducted under Section 90001.  The guidelines and standards shall be formulated to accomplish the following purposes:

(b) In adopting its guidelines and standards the commission shall consider relevant guidelines and standards of the American Institute of Certified Public Accountants to the extent such guidelines and standards are applicable and consistent with the purposes set forth in this section.