California Government Code

§ 13886

GOV § 13886 Effective Jan 1, 2007Div. 3 · Title 2 · Part 3.5

Statute text

(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.

Legislative history

Added by Stats. 2006, Ch. 452, Sec. 4. Effective January 1, 2007.