- (a) The purpose, scope, and objectives of the examination;
- (b) The general approach of the examination and the procedures to be applied;
- (c) Circumstances in which estimation techniques may be used, along with a description of the methodology that may be employed; and
- (d) The holder's right to appeal the results of the examination.
A third-party auditor shall fully explain to the holder:
Note: Authority cited: Section 1571, Code of Civil Procedure. Reference: Section 1571, Code of Civil Procedure.
History
1. New section filed 4-22-2025; operative 7-1-2025 (Register 2025, No. 17).