Section 90000 Of Chapter 10. Auditing From California Government Code >> Title 9. >> Chapter 10.

. Except as provided in Section 90006, the Franchise Tax Board shall make audits and field investigations with respect to the following:
  (a) Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), and Chapter 6 (commencing with Section 86100).
  (b) Local candidates and their controlled committees selected for audit pursuant to subdivision (i) of Section 90001.