A third-party auditor shall properly document its unclaimed property examination, and make the working papers supporting its conclusions available on demand for review by the State Controller's Office, the California State Auditor, and the Attorney General's Office. Such working papers shall include planning information and all related calculations, statistical analyses, and summarizations.

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).