California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 8268
Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
(a)
Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.
(b)
The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.
(c)
The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
Source: official text