California · Revenue and Taxation Code - RTC

RTC §281: The auditor shall determine the procedures and the extent of auditing required.

What this law says, in plain English

The auditor has authority to decide what auditing procedures are necessary and how thoroughly to conduct audits.

Read the full statutory text
The auditor shall determine the procedures and the extent of auditing required.

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.