California Corporations Code 115 – As used in this division, independent accountant means a certified …
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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.
(Amended by Stats. 1976, Ch. 641.)
Terms Used In California Corporations Code 115
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.