Cal. Public Resources Code § 42968.60

(a) The producer responsibility organization shall keep board minutes, books, and records that clearly reflect the activities and transactions of the producer responsibility organization. (b) The producer responsibility organization shall include in its producer responsibility plan a process by which the financial activities of the organization or individual producers that are related to implementation of the producer responsibility plan will be subject to an independent audit consistent with Generally Accepted Accounting Principles (GAAP), which shall be reviewed by the department. (c) The department may audit the producer responsibility organization or an individual producer annually. (d) It is a violation of this chapter for the producer responsibility organization, producer, or their respective agent who holds records to fail to produce, as part of a department audit or review of a third-party audit, documents or data that is requested by the department or documents or data that is required to be collected or generated to carry out operation of the producer responsibility plan in the form and manner determined by the department.