California Code, Labor Code - LAB § 1251

(1) The year, month, day, and time the audit was conducted, and whether the audit was conducted during a day shift or night shift.

(2) Whether the employer did or did not engage in, or support the use of, child labor.

(3) A copy of any written policies and procedures the employer has and had regarding child employees.

(4) Whether the employer exposed children to any workplace situations that were hazardous or unsafe to their physical and mental health and development.

(5) Whether children worked within or outside regular school hours, or during night hours, for the employer.

(6) A statement that the auditing company is not a government agency and is not authorized to verify compliance with state and federal labor laws or other health and safety regulations.