§ 115
46 words·~1 min read·
/ca/corporations-code/115A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.