As used in this division, independent accountant means a certified public accountant or public accountant who is independent of the corporation as determined in accordance with generally accepted auditing standards and who is engaged to audit financial statements of the corporation or perform other accounting services.
Cal. Corp. Code § 115
General Provisions and Definitions
Known as the General Corporation Law
The act spans §§ 100–2319 (398 sections).
Amended by Stats. 1976, Ch. 641.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.