State Codes and Statutes

Statutes > California > Gov > 90000-90007

GOVERNMENT CODE
SECTION 90000-90007



90000.  Except as provided in Section 90006, the Franchise Tax Board
shall make audits and field investigations with respect to the
following:
   (a) Reports and statements filed with the Secretary of State under
Chapter 4 (commencing with Section 84100), Chapter 5 (commencing
with Section 85100), and Chapter 6 (commencing with Section 86100).
   (b) Local candidates and their controlled committees selected for
audit pursuant to subdivision (i) of Section 90001.



90001.  Audits and investigations shall be made pursuant to Section
90000 with respect to the reports and statements of:
   (a) Each lobbying firm and each lobbyist employer who employs one
or more lobbyists shall be subject to an audit on a random basis with
these lobbying firms or lobbyist employers having a 25-percent
chance of being audited. When a lobbying firm or lobbyist employer is
audited, the individual lobbyists who are employed by the lobbying
firm or the lobbyist employer shall also be audited.
   (b) Each statewide, Supreme Court, court of appeal, or Board of
Equalization candidate in a direct primary or general election for
whom it is determined that twenty-five thousand dollars ($25,000) or
more in contributions have been raised or twenty-five thousand
dollars ($25,000) or more in expenditures have been made, whether by
the candidate or by a committee or committees controlled by the
candidate or whose participation in the direct primary or general
election is primarily in support of his or her candidacy. Each
statewide candidate whose contributions and expenditures are less
than twenty-five thousand dollars ($25,000) shall be subject to an
audit on a random basis of 10 percent of the number of such
candidates.
   (c) Each candidate for the Legislature or superior court judge in
a direct primary or general election shall be subject to audit by
random selection if it is determined that fifteen thousand dollars
($15,000) or more in contributions have been received or fifteen
thousand dollars ($15,000) or more in expenditures have been made,
whether by the candidate or by a committee or committees controlled
by the candidate or primarily supporting his or her candidacy. Random
selection shall be made of 25 percent of the Senate districts, 25
percent of the Assembly districts and 25 percent of the judicial
offices contested in an election year.
   (d) Each candidate for the Legislature in a special primary or
special runoff election for whom it is determined that fifteen
thousand dollars ($15,000) or more in contributions have been raised
or fifteen thousand dollars ($15,000) or more in expenditures have
been made, whether by the candidate or by a committee or committees
controlled by the candidate or primarily supporting his or her
candidacy.
   (e) Each controlled committee of any candidate who is being
audited pursuant to subdivision (b), (c), or (d).
   (f) Each committee, other than a committee specified in
subdivision (c) of Section 82013, primarily supporting or opposing a
candidate who is being audited pursuant to subdivision (b), (c), or
(d) if it is determined that the committee has expended more than ten
thousand dollars ($10,000).
   (g) Each committee, other than a committee specified in
subdivision (c) of Section 82013, whose participation is primarily in
support of or in opposition to a state measure or state measures if
it is determined that the committee has expended more than ten
thousand dollars ($10,000) on such measure or measures.
   (h) Each committee, other than a committee defined in subdivision
(c) of Section 82013, a controlled committee or a committee primarily
supporting or opposing a state candidate or measure, if it is
determined that the committee has raised or expended more than ten
thousand dollars ($10,000) supporting or opposing state candidates or
state measures during any calendar year, except that if the
commission determines from an audit report that a committee is in
substantial compliance with the provisions of the act, the committee
thereafter shall be subject to an audit on a random basis with each
such committee having a 25-percent chance of being audited.
   (i) (1) With respect to local candidates and their controlled
committees, the commission shall promulgate regulations which provide
a method of selection for these audits.
   (2) With respect to candidates for the Board of Administration of
the Public Employees' Retirement System, the commission shall
promulgate regulations that provide a method for selection of these
audits. The Public Employees' Retirement System shall reimburse the
commission for all reasonable expenses incurred pursuant to this
section.
   (j) In accordance with subdivisions (a), (b), (c), and (h), the
Fair Political Practices Commission shall select by lot the persons
or districts to be audited on a random basis. For campaign audits the
selection shall be made in public after the last date for filing the
first report or statement following the general or special election
for which the candidate ran, or following the election at which the
measure was adopted or defeated. For lobbying firm and lobbyist
employer audits, the selection shall be made in public in February of
odd-numbered years.



90002.  (a) Audits and investigations of lobbying firms and lobbyist
employers shall be performed on a biennial basis and shall cover
reports filed during a period of two years.
   (b) If a lobbying firm or lobbyist employer keeps a separate
account for all receipts and payments for which reporting is required
by this chapter, the requirement of an audit under subdivision (a)
of Section 90001 shall be satisfied by an audit of that account and
the supporting documentation required to be maintained by Section
86110.
   (c) No audit or investigation of any candidate, controlled
committee, or committee primarily supporting or opposing a candidate
or a measure in connection with a report or statement required by
Chapter 4 of this title, shall begin until after the last date for
filing the first report or statement following the general, runoff or
special election for the office for which the candidate ran, or
following the election at which the measure was adopted or defeated,
except that audits and investigations of statewide candidates, their
controlled committees, and committees primarily supporting or
opposing those statewide candidates who were defeated in the primary
election and who are not required to file statements for the general
election may begin after the last date for filing the first report or
statement following the primary election. When the campaign
statements or reports of a candidate, controlled committee, or a
committee primarily supporting or opposing a candidate are audited
and investigated pursuant to Section 90001, the audit and
investigation shall cover all campaign statements and reports filed
for the primary and general or special or runoff elections and any
previous campaign statement or report filed pursuant to Section 84200
or 84200.5 since the last election for that office, but shall
exclude any statements or reports which have previously been audited
pursuant to Section 90001 or 90003. When the campaign statements or
reports of a committee primarily supporting or opposing a measure are
audited and investigated, the audit and investigation shall cover
all campaign statements and reports from the beginning date of the
first campaign statement filed by the committee in connection with
the measure. For all other committees, the audit and investigation
shall cover all campaign statements filed during the previous two
calendar years.


90003.  In addition to the audits and investigations required by
Section 90001, the Franchise Tax Board and the commission may make
investigations and audits with respect to any reports or statements
required by Chapter 4 (commencing with Section 84100), Chapter 5
(commencing with Section 85100), or Chapter 6 (commencing with
Section 86100).



90004.  (a) The Franchise Tax Board shall periodically prepare
reports, which, except as otherwise provided in this section, shall
be sent to the commission, the Secretary of State, and the Attorney
General. If the reports relate to candidates for or committees
supporting or opposing candidates for the office of Attorney General,
the reports shall be sent to the commission, the Secretary of State,
and the District Attorneys of Los Angeles, Sacramento, and San
Francisco Counties. If the reports relate to local candidates and
their controlled committees, the reports shall be sent to the
commission, the local filing officer with whom the candidate or
committee is required to file the originals of campaign reports
pursuant to Section 84215, and the district attorney for the
candidate's county of domicile.
   (b) The Franchise Tax Board shall complete its report of any audit
conducted on a random basis pursuant to Section 90001 within one
year after the person or entity subject to the audit is selected by
the commission to be audited.
   (c) The reports of the Franchise Tax Board shall be public
documents and shall contain in detail the Franchise Tax Board's
findings with respect to the accuracy and completeness of each report
and statement reviewed and its findings with respect to any report
or statement that should have been but was not filed. The Secretary
of State and the local filing officer shall place the audit reports
in the appropriate campaign statement or lobbying files.



90005.  No member, employee or agent of the Franchise Tax Board
shall divulge or make known in any manner any particulars of any
record, documents, or information which he receives by virtue of this
chapter, except in furtherance of the work of the Franchise Tax
Board or in connection with any court proceeding or any lawful
investigation of any agency.



90006.  Audits and field investigations of candidates for Controller
and member of the Board of Equalization and of committees supporting
such candidates shall be made by the Commission instead of the
Franchise Tax Board.


90007.  (a) The commission shall adopt auditing guidelines and
standards which shall govern audits and field investigations
conducted under Section 90001. The guidelines and standards shall be
formulated to accomplish the following purposes:
   (1) The audits should encourage compliance and detect violations
of this title;
   (2) The audits should be conducted with maximum efficiency in a
cost-effective manner; and
   (3) The audits should be as unobtrusive as possible consistent
with the foregoing purposes.
   (b) In adopting its guidelines and standards the commission shall
consider relevant guidelines and standards of the American Institute
of Certified Public Accountants to the extent such guidelines and
standards are applicable and consistent with the purposes set forth
in this section.



State Codes and Statutes

Statutes > California > Gov > 90000-90007

GOVERNMENT CODE
SECTION 90000-90007



90000.  Except as provided in Section 90006, the Franchise Tax Board
shall make audits and field investigations with respect to the
following:
   (a) Reports and statements filed with the Secretary of State under
Chapter 4 (commencing with Section 84100), Chapter 5 (commencing
with Section 85100), and Chapter 6 (commencing with Section 86100).
   (b) Local candidates and their controlled committees selected for
audit pursuant to subdivision (i) of Section 90001.



90001.  Audits and investigations shall be made pursuant to Section
90000 with respect to the reports and statements of:
   (a) Each lobbying firm and each lobbyist employer who employs one
or more lobbyists shall be subject to an audit on a random basis with
these lobbying firms or lobbyist employers having a 25-percent
chance of being audited. When a lobbying firm or lobbyist employer is
audited, the individual lobbyists who are employed by the lobbying
firm or the lobbyist employer shall also be audited.
   (b) Each statewide, Supreme Court, court of appeal, or Board of
Equalization candidate in a direct primary or general election for
whom it is determined that twenty-five thousand dollars ($25,000) or
more in contributions have been raised or twenty-five thousand
dollars ($25,000) or more in expenditures have been made, whether by
the candidate or by a committee or committees controlled by the
candidate or whose participation in the direct primary or general
election is primarily in support of his or her candidacy. Each
statewide candidate whose contributions and expenditures are less
than twenty-five thousand dollars ($25,000) shall be subject to an
audit on a random basis of 10 percent of the number of such
candidates.
   (c) Each candidate for the Legislature or superior court judge in
a direct primary or general election shall be subject to audit by
random selection if it is determined that fifteen thousand dollars
($15,000) or more in contributions have been received or fifteen
thousand dollars ($15,000) or more in expenditures have been made,
whether by the candidate or by a committee or committees controlled
by the candidate or primarily supporting his or her candidacy. Random
selection shall be made of 25 percent of the Senate districts, 25
percent of the Assembly districts and 25 percent of the judicial
offices contested in an election year.
   (d) Each candidate for the Legislature in a special primary or
special runoff election for whom it is determined that fifteen
thousand dollars ($15,000) or more in contributions have been raised
or fifteen thousand dollars ($15,000) or more in expenditures have
been made, whether by the candidate or by a committee or committees
controlled by the candidate or primarily supporting his or her
candidacy.
   (e) Each controlled committee of any candidate who is being
audited pursuant to subdivision (b), (c), or (d).
   (f) Each committee, other than a committee specified in
subdivision (c) of Section 82013, primarily supporting or opposing a
candidate who is being audited pursuant to subdivision (b), (c), or
(d) if it is determined that the committee has expended more than ten
thousand dollars ($10,000).
   (g) Each committee, other than a committee specified in
subdivision (c) of Section 82013, whose participation is primarily in
support of or in opposition to a state measure or state measures if
it is determined that the committee has expended more than ten
thousand dollars ($10,000) on such measure or measures.
   (h) Each committee, other than a committee defined in subdivision
(c) of Section 82013, a controlled committee or a committee primarily
supporting or opposing a state candidate or measure, if it is
determined that the committee has raised or expended more than ten
thousand dollars ($10,000) supporting or opposing state candidates or
state measures during any calendar year, except that if the
commission determines from an audit report that a committee is in
substantial compliance with the provisions of the act, the committee
thereafter shall be subject to an audit on a random basis with each
such committee having a 25-percent chance of being audited.
   (i) (1) With respect to local candidates and their controlled
committees, the commission shall promulgate regulations which provide
a method of selection for these audits.
   (2) With respect to candidates for the Board of Administration of
the Public Employees' Retirement System, the commission shall
promulgate regulations that provide a method for selection of these
audits. The Public Employees' Retirement System shall reimburse the
commission for all reasonable expenses incurred pursuant to this
section.
   (j) In accordance with subdivisions (a), (b), (c), and (h), the
Fair Political Practices Commission shall select by lot the persons
or districts to be audited on a random basis. For campaign audits the
selection shall be made in public after the last date for filing the
first report or statement following the general or special election
for which the candidate ran, or following the election at which the
measure was adopted or defeated. For lobbying firm and lobbyist
employer audits, the selection shall be made in public in February of
odd-numbered years.



90002.  (a) Audits and investigations of lobbying firms and lobbyist
employers shall be performed on a biennial basis and shall cover
reports filed during a period of two years.
   (b) If a lobbying firm or lobbyist employer keeps a separate
account for all receipts and payments for which reporting is required
by this chapter, the requirement of an audit under subdivision (a)
of Section 90001 shall be satisfied by an audit of that account and
the supporting documentation required to be maintained by Section
86110.
   (c) No audit or investigation of any candidate, controlled
committee, or committee primarily supporting or opposing a candidate
or a measure in connection with a report or statement required by
Chapter 4 of this title, shall begin until after the last date for
filing the first report or statement following the general, runoff or
special election for the office for which the candidate ran, or
following the election at which the measure was adopted or defeated,
except that audits and investigations of statewide candidates, their
controlled committees, and committees primarily supporting or
opposing those statewide candidates who were defeated in the primary
election and who are not required to file statements for the general
election may begin after the last date for filing the first report or
statement following the primary election. When the campaign
statements or reports of a candidate, controlled committee, or a
committee primarily supporting or opposing a candidate are audited
and investigated pursuant to Section 90001, the audit and
investigation shall cover all campaign statements and reports filed
for the primary and general or special or runoff elections and any
previous campaign statement or report filed pursuant to Section 84200
or 84200.5 since the last election for that office, but shall
exclude any statements or reports which have previously been audited
pursuant to Section 90001 or 90003. When the campaign statements or
reports of a committee primarily supporting or opposing a measure are
audited and investigated, the audit and investigation shall cover
all campaign statements and reports from the beginning date of the
first campaign statement filed by the committee in connection with
the measure. For all other committees, the audit and investigation
shall cover all campaign statements filed during the previous two
calendar years.


90003.  In addition to the audits and investigations required by
Section 90001, the Franchise Tax Board and the commission may make
investigations and audits with respect to any reports or statements
required by Chapter 4 (commencing with Section 84100), Chapter 5
(commencing with Section 85100), or Chapter 6 (commencing with
Section 86100).



90004.  (a) The Franchise Tax Board shall periodically prepare
reports, which, except as otherwise provided in this section, shall
be sent to the commission, the Secretary of State, and the Attorney
General. If the reports relate to candidates for or committees
supporting or opposing candidates for the office of Attorney General,
the reports shall be sent to the commission, the Secretary of State,
and the District Attorneys of Los Angeles, Sacramento, and San
Francisco Counties. If the reports relate to local candidates and
their controlled committees, the reports shall be sent to the
commission, the local filing officer with whom the candidate or
committee is required to file the originals of campaign reports
pursuant to Section 84215, and the district attorney for the
candidate's county of domicile.
   (b) The Franchise Tax Board shall complete its report of any audit
conducted on a random basis pursuant to Section 90001 within one
year after the person or entity subject to the audit is selected by
the commission to be audited.
   (c) The reports of the Franchise Tax Board shall be public
documents and shall contain in detail the Franchise Tax Board's
findings with respect to the accuracy and completeness of each report
and statement reviewed and its findings with respect to any report
or statement that should have been but was not filed. The Secretary
of State and the local filing officer shall place the audit reports
in the appropriate campaign statement or lobbying files.



90005.  No member, employee or agent of the Franchise Tax Board
shall divulge or make known in any manner any particulars of any
record, documents, or information which he receives by virtue of this
chapter, except in furtherance of the work of the Franchise Tax
Board or in connection with any court proceeding or any lawful
investigation of any agency.



90006.  Audits and field investigations of candidates for Controller
and member of the Board of Equalization and of committees supporting
such candidates shall be made by the Commission instead of the
Franchise Tax Board.


90007.  (a) The commission shall adopt auditing guidelines and
standards which shall govern audits and field investigations
conducted under Section 90001. The guidelines and standards shall be
formulated to accomplish the following purposes:
   (1) The audits should encourage compliance and detect violations
of this title;
   (2) The audits should be conducted with maximum efficiency in a
cost-effective manner; and
   (3) The audits should be as unobtrusive as possible consistent
with the foregoing purposes.
   (b) In adopting its guidelines and standards the commission shall
consider relevant guidelines and standards of the American Institute
of Certified Public Accountants to the extent such guidelines and
standards are applicable and consistent with the purposes set forth
in this section.




State Codes and Statutes

State Codes and Statutes

Statutes > California > Gov > 90000-90007

GOVERNMENT CODE
SECTION 90000-90007



90000.  Except as provided in Section 90006, the Franchise Tax Board
shall make audits and field investigations with respect to the
following:
   (a) Reports and statements filed with the Secretary of State under
Chapter 4 (commencing with Section 84100), Chapter 5 (commencing
with Section 85100), and Chapter 6 (commencing with Section 86100).
   (b) Local candidates and their controlled committees selected for
audit pursuant to subdivision (i) of Section 90001.



90001.  Audits and investigations shall be made pursuant to Section
90000 with respect to the reports and statements of:
   (a) Each lobbying firm and each lobbyist employer who employs one
or more lobbyists shall be subject to an audit on a random basis with
these lobbying firms or lobbyist employers having a 25-percent
chance of being audited. When a lobbying firm or lobbyist employer is
audited, the individual lobbyists who are employed by the lobbying
firm or the lobbyist employer shall also be audited.
   (b) Each statewide, Supreme Court, court of appeal, or Board of
Equalization candidate in a direct primary or general election for
whom it is determined that twenty-five thousand dollars ($25,000) or
more in contributions have been raised or twenty-five thousand
dollars ($25,000) or more in expenditures have been made, whether by
the candidate or by a committee or committees controlled by the
candidate or whose participation in the direct primary or general
election is primarily in support of his or her candidacy. Each
statewide candidate whose contributions and expenditures are less
than twenty-five thousand dollars ($25,000) shall be subject to an
audit on a random basis of 10 percent of the number of such
candidates.
   (c) Each candidate for the Legislature or superior court judge in
a direct primary or general election shall be subject to audit by
random selection if it is determined that fifteen thousand dollars
($15,000) or more in contributions have been received or fifteen
thousand dollars ($15,000) or more in expenditures have been made,
whether by the candidate or by a committee or committees controlled
by the candidate or primarily supporting his or her candidacy. Random
selection shall be made of 25 percent of the Senate districts, 25
percent of the Assembly districts and 25 percent of the judicial
offices contested in an election year.
   (d) Each candidate for the Legislature in a special primary or
special runoff election for whom it is determined that fifteen
thousand dollars ($15,000) or more in contributions have been raised
or fifteen thousand dollars ($15,000) or more in expenditures have
been made, whether by the candidate or by a committee or committees
controlled by the candidate or primarily supporting his or her
candidacy.
   (e) Each controlled committee of any candidate who is being
audited pursuant to subdivision (b), (c), or (d).
   (f) Each committee, other than a committee specified in
subdivision (c) of Section 82013, primarily supporting or opposing a
candidate who is being audited pursuant to subdivision (b), (c), or
(d) if it is determined that the committee has expended more than ten
thousand dollars ($10,000).
   (g) Each committee, other than a committee specified in
subdivision (c) of Section 82013, whose participation is primarily in
support of or in opposition to a state measure or state measures if
it is determined that the committee has expended more than ten
thousand dollars ($10,000) on such measure or measures.
   (h) Each committee, other than a committee defined in subdivision
(c) of Section 82013, a controlled committee or a committee primarily
supporting or opposing a state candidate or measure, if it is
determined that the committee has raised or expended more than ten
thousand dollars ($10,000) supporting or opposing state candidates or
state measures during any calendar year, except that if the
commission determines from an audit report that a committee is in
substantial compliance with the provisions of the act, the committee
thereafter shall be subject to an audit on a random basis with each
such committee having a 25-percent chance of being audited.
   (i) (1) With respect to local candidates and their controlled
committees, the commission shall promulgate regulations which provide
a method of selection for these audits.
   (2) With respect to candidates for the Board of Administration of
the Public Employees' Retirement System, the commission shall
promulgate regulations that provide a method for selection of these
audits. The Public Employees' Retirement System shall reimburse the
commission for all reasonable expenses incurred pursuant to this
section.
   (j) In accordance with subdivisions (a), (b), (c), and (h), the
Fair Political Practices Commission shall select by lot the persons
or districts to be audited on a random basis. For campaign audits the
selection shall be made in public after the last date for filing the
first report or statement following the general or special election
for which the candidate ran, or following the election at which the
measure was adopted or defeated. For lobbying firm and lobbyist
employer audits, the selection shall be made in public in February of
odd-numbered years.



90002.  (a) Audits and investigations of lobbying firms and lobbyist
employers shall be performed on a biennial basis and shall cover
reports filed during a period of two years.
   (b) If a lobbying firm or lobbyist employer keeps a separate
account for all receipts and payments for which reporting is required
by this chapter, the requirement of an audit under subdivision (a)
of Section 90001 shall be satisfied by an audit of that account and
the supporting documentation required to be maintained by Section
86110.
   (c) No audit or investigation of any candidate, controlled
committee, or committee primarily supporting or opposing a candidate
or a measure in connection with a report or statement required by
Chapter 4 of this title, shall begin until after the last date for
filing the first report or statement following the general, runoff or
special election for the office for which the candidate ran, or
following the election at which the measure was adopted or defeated,
except that audits and investigations of statewide candidates, their
controlled committees, and committees primarily supporting or
opposing those statewide candidates who were defeated in the primary
election and who are not required to file statements for the general
election may begin after the last date for filing the first report or
statement following the primary election. When the campaign
statements or reports of a candidate, controlled committee, or a
committee primarily supporting or opposing a candidate are audited
and investigated pursuant to Section 90001, the audit and
investigation shall cover all campaign statements and reports filed
for the primary and general or special or runoff elections and any
previous campaign statement or report filed pursuant to Section 84200
or 84200.5 since the last election for that office, but shall
exclude any statements or reports which have previously been audited
pursuant to Section 90001 or 90003. When the campaign statements or
reports of a committee primarily supporting or opposing a measure are
audited and investigated, the audit and investigation shall cover
all campaign statements and reports from the beginning date of the
first campaign statement filed by the committee in connection with
the measure. For all other committees, the audit and investigation
shall cover all campaign statements filed during the previous two
calendar years.


90003.  In addition to the audits and investigations required by
Section 90001, the Franchise Tax Board and the commission may make
investigations and audits with respect to any reports or statements
required by Chapter 4 (commencing with Section 84100), Chapter 5
(commencing with Section 85100), or Chapter 6 (commencing with
Section 86100).



90004.  (a) The Franchise Tax Board shall periodically prepare
reports, which, except as otherwise provided in this section, shall
be sent to the commission, the Secretary of State, and the Attorney
General. If the reports relate to candidates for or committees
supporting or opposing candidates for the office of Attorney General,
the reports shall be sent to the commission, the Secretary of State,
and the District Attorneys of Los Angeles, Sacramento, and San
Francisco Counties. If the reports relate to local candidates and
their controlled committees, the reports shall be sent to the
commission, the local filing officer with whom the candidate or
committee is required to file the originals of campaign reports
pursuant to Section 84215, and the district attorney for the
candidate's county of domicile.
   (b) The Franchise Tax Board shall complete its report of any audit
conducted on a random basis pursuant to Section 90001 within one
year after the person or entity subject to the audit is selected by
the commission to be audited.
   (c) The reports of the Franchise Tax Board shall be public
documents and shall contain in detail the Franchise Tax Board's
findings with respect to the accuracy and completeness of each report
and statement reviewed and its findings with respect to any report
or statement that should have been but was not filed. The Secretary
of State and the local filing officer shall place the audit reports
in the appropriate campaign statement or lobbying files.



90005.  No member, employee or agent of the Franchise Tax Board
shall divulge or make known in any manner any particulars of any
record, documents, or information which he receives by virtue of this
chapter, except in furtherance of the work of the Franchise Tax
Board or in connection with any court proceeding or any lawful
investigation of any agency.



90006.  Audits and field investigations of candidates for Controller
and member of the Board of Equalization and of committees supporting
such candidates shall be made by the Commission instead of the
Franchise Tax Board.


90007.  (a) The commission shall adopt auditing guidelines and
standards which shall govern audits and field investigations
conducted under Section 90001. The guidelines and standards shall be
formulated to accomplish the following purposes:
   (1) The audits should encourage compliance and detect violations
of this title;
   (2) The audits should be conducted with maximum efficiency in a
cost-effective manner; and
   (3) The audits should be as unobtrusive as possible consistent
with the foregoing purposes.
   (b) In adopting its guidelines and standards the commission shall
consider relevant guidelines and standards of the American Institute
of Certified Public Accountants to the extent such guidelines and
standards are applicable and consistent with the purposes set forth
in this section.