§ 12218
46 words·~1 min read·
/ca/corporations-code/12218A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.