California Corporations Code

§ 12218

CORP § 12218Div. 3 · Title 1 · Part 2 · Ch. 1 · Art. 2

Statute text

As used in this part, “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

Added by Stats. 1982, Ch. 1625, Sec. 3. Operative January 1, 1984.