California Code, Public Resources Code - PRC § 42424

(a) A program operator shall keep board minutes, books, and records that clearly reflect the activities and transactions of the program operator.

(b) A program operator shall retain, at the program operator's expense, an independent public accountant, certified in the United States, to annually audit the accounting books of the program operator.

(c) The program operator shall include the audit in its annual report submitted pursuant to Section 42424.1, commencing within 18 months of plan approval by the department.  The department shall review the audit for compliance with this chapter and consistency with the program operator's stewardship plan.  The department shall notify the program operator of any compliance issues or inconsistencies.

(d) The department may conduct its own audit if it determines that an audit is necessary to enforce the requirements of this chapter and that the audit conducted pursuant to subdivision (b) is not adequate for this purpose.  The program operator may obtain copies of the department's audit upon request.

(e) The department shall not publicly disclose any confidential proprietary or trade secret information in an audit conducted pursuant to this section.