California Public Utilities Code ARTICLE 4 - Books and Accounts

• Section 791.
  Each public utility shall have an office in a county of this State in which its property or some portion thereof is located and shall...
• Section 792.
  The commission may establish a system of accounts to be kept by the public utilities subject to its jurisdiction, or classify such public utilities and...
• Section 792.5.
  (a) Whenever the commission authorizes any change in rates reflecting and passing through to customers specific changes in costs, except rates set for common carriers, the...
• Section 793.
  The system of accounts and the forms of accounts, records, and memoranda prescribed by the commission for corporations subject to the regulatory authority of the...
• Section 794.
  The commission may, after notice, and hearing if requested within 15 days after receipt of notice, prescribe by order the accounts in which particular outlays...
• Section 795.
  The commission may, after hearing if requested, require any or all public utilities to carry a proper and adequate depreciation account in the form and...
• Section 796.
  (a) The commission shall disallow, for purposes of setting the rates to be charged by any electrical, gas, or heat corporation for the services or commodities...
• Section 797.
  The commission shall periodically audit, or direct that an independent audit be periodically conducted for, all significant transactions, as specified by the commission, between a...
• Section 798.
  (a) Whenever the commission finds and determines that any water corporation with more than 2,000 service connections, or an electrical, gas, or telephone corporation, has willfully...
• Section 799.
  (a) With respect to all taxes enacted by any local jurisdiction, including any city, county, or city and county, including a chartered city or county, any...

Last modified: October 22, 2018