Pub. Resources Code, § 42054 · Article 2. Producer Responsibility
Pub. Resources Code, § 42054
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A PRO shall keep minutes, books, and records that clearly reflect the activities and transactions of the PRO.
(b) The accounting books of the PRO shall be audited at least once per calendar year at the PRO’s expense by an independent public accountant certified in the United States and retained by the PRO.
(c) The PRO shall provide the audit to the department with the annual report required pursuant to Section 42051.3. The department shall review the audit for compliance with this chapter and consistency with the plan adopted pursuant to Section 42051.1 and shall post the audit publicly on its internet website. The department shall notify the PRO of any compliance issues or inconsistencies.
(d) (1) The department may conduct its own audit.
(2) The PRO shall reimburse the department for the costs of the department’s audit.
(3) The PRO may obtain copies of the department’s audit upon request.
(e) The department shall hold its audit confidentially to the extent described in subdivision (e) of Section 42080.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 75, Sec. 2. (SB 54) Effective January 1, 2023.
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=PRC§ionNum=42054.
- Text hash
- sha256 03496e166cfba6bc332720477ee92ff5ce1bc33e53caafeb91e5d84080c526df
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- 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
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