California Legal Codes and Statutes

§ 314.6

Amended by Stats. 2019, Ch. 448, Sec. 2. (AB 1072) Effective January 1, 2020.
(a)The commission may conduct financial and performance reviews or audits of any entity or program created by any order, decision, motion, settlement, or other action of the commission.
(b)The commission shall complete any review or audit in a timely manner consistent with applicable auditing standards.
(c)After performing a review or audit pursuant to this section, the commission may conduct additional followup work that is related to any findings and recommendations related to the review or audit.
(d)Beginning January 15, 2020, and every year thereafter, the commission shall post on its internet website its standard practice audit

manual, titled Utility Audit, Finance and Compliance Branch UAFCB Audit and Attestation Standard Practice, and updates to that manual, if any.

Cite this section

Cal. Pub. Util. Code § 314.6 (2026)
https://ca.codecond.com/codes/puc/division-1-regulation-of-public-utilities/part-1-public-utilities-act/chapter-2-the-public-utilities-commission-organization/section-314.6

Other sections in Chapter 2 - The Public Utilities Commission: Organization

§ 301§ 302§ 303§ 304§ 305§ 306§ 307§ 307.2§ 307.5§ 307.6…§ 323.5§ 324§ 324.5§ 324.7§ 324.8§ 325§ 326§ 326.1§ 326.2§ 327

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.