California Corporations Code
§ 115
CORP § 115Div. 1 · Title 1 · Ch. 1
Statute text
View on leginfo.ca.govAs 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.
Legislative history
Amended by Stats. 1976, Ch. 641.