CA Pub Res Code Section 42989.2

(a)

The mattress recycling organization may conduct an audit of the following: (1)Those parties that are required to remit the charge to the mattress recycling organization to verify that the charges paid are proper and accurate and to ensure all parties required by this chapter to pay or collect the charge are paying or collecting the proper amount.

(2)

Those parties that are exempt from remitting the charge.

(b)

An audit conducted pursuant to this section shall be carried out in accordance with generally accepted auditing practices and shall be limited in scope to confirming whether the charge has been properly collected on all sales of mattresses to consumers in the state.

(c)

For purposes of conducting audits pursuant to this section, the mattress recycling organization shall hire independent third-party auditors.

(d)

If the mattress recycling organization conducts an audit pursuant to this section, the organization shall provide a copy of the audit to the department.