Cal. Revenue and Taxation Code § 9259.2

(a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books, papers, records, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books, papers, records, and equipment examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.