Funeral directors and embalmers.

Existing law, the Funeral Directors and Embalmers Law, creates the Cemetery and Funeral Bureau within the Department of Consumer Affairs. Existing law requires a funeral director to obtain a separate license for each funeral establishment the director operates. Existing law allows the assignment of a funeral establishment's license upon payment of a fee and submission of an audit report performed by an independent certified public accountant or public accountant licensed in this state that verifies the accuracy of the establishment's trust fund balances and reports the establishment's compliance with certain provisions of the Funeral Directors and Embalmers Law. Existing law requires any…