Gov. Code, § 90002 · Chapter 10. Auditing

Gov. Code, § 90002

Review required

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) The scope of audits and investigations under Section 90001 is as follows:

(1) Audits and investigations of lobbying firms and employers of lobbyists shall be conducted biennially covering reports filed during the previous two-year period. 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.

(2) For campaign statements or reports of a candidate, controlled committee, or committee primarily supporting or opposing a candidate, the audit or investigation shall cover all campaign statements and reports filed for the primary and general election, or a special or runoff election, as well as any previous campaign statements or reports filed since the last election for that office. The audit or investigation shall not include statements or reports previously audited under Section 90001 or 90003.

(3) For campaign statements or reports of a committee primarily supporting or opposing a measure, the audit or investigation shall cover all campaign statements and reports filed by the committee in connection with the measure.

(4) For all other committees, the audit or investigation shall cover all campaign statements and reports filed during the previous two calendar years.

(b) The audit or investigation periods may be extended to include any transaction that relates to or is connected with the election being audited or investigated or the two-year period.

(c) An audit or investigation conducted under Section 90001 shall not include campaign statements or reports filed in conjunction with an election for any other office.

(d) This section shall not be interpreted to act as a limit on the Franchise Tax Board or the Commission in undertaking a discretionary audit under Section 90003.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 2019, Ch. 312, Sec. 22. (AB 902) Effective January 1, 2020. Conditionally superseded; see amendment by Stats. 2025, Ch. 278.

Another version listed by the Legislative Counsel

Conditionally operative pursuant to Sec. 78 of Stats. 2025, Ch. 278.

(a) The scope of audits and investigations under Section 90001 is as follows:

(2) For campaign reports of a candidate, controlled committee, or committee primarily supporting or opposing a candidate, the audit or investigation shall cover all campaign reports filed for the primary and general election, or a special or runoff election, as well as any previous campaign reports filed since the last election for that office. The audit or investigation shall not include reports previously audited under Section 90001 or 90003.

(3) For campaign reports of a committee primarily supporting or opposing a measure, the audit or investigation shall cover all campaign reports filed by the committee in connection with the measure.

(4) For all other committees, the audit or investigation shall cover all campaign reports filed during the previous two calendar years.

(b) The audit or investigation periods may be extended to include any transaction that relates to or is connected with the election being audited or investigated or the two-year period.

(c) An audit or investigation conducted under Section 90001 shall not include campaign reports filed in conjunction with an election for any other office.

(d) This section shall not be interpreted to act as a limit on the Franchise Tax Board or the Commission in undertaking a discretionary audit under Section 90003.

History (another version listed by the Legislative Counsel)

Amended by Stats. 2025, Ch. 278, Sec. 70. (AB 808) Effective January 1, 2026. Conditionally operative pursuant to Sec. 78 of Stats. 2025, Ch. 278.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=90002.
Text hash: sha256 6667edff94d6ef140695f12f6e40eda1176533722dfe50544343bfd0266891b5
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (conditional)

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Government Code

Cited by 2 provisions

Provisions in this library whose text cites Gov. Code, § 90002. Each shows the citation as that text prints it.

Government Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.