2016 California Code
Government Code - GOV
TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA
DIVISION 3 - EXECUTIVE DEPARTMENT
PART 3.5 - INTERNAL AUDITS
Section 13886.
13886. (a) Any governing body that oversees a state agency that performs or reviews internal audits shall establish an audit committee that generally meets the frameworks recommended by the American Institute of Certified Public Accountants, as set forth in the publication entitled AICPA Audit Committee Toolkit: Government Organizations.
(b) For purposes of this chapter, governing body means a board, commission, board of trustees, council, or other similar body that oversees a state agency.
(Added by Stats. 2006, Ch. 452, Sec. 4. Effective January 1, 2007.)
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