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.
(Added by Stats. 1982, Ch. 1625, Sec. 3. Operative January 1, 1984.)
Terms Used In California Corporations Code 12218
- Corporation: as used in this part means a corporation which is organized under, or subject to this part, including a central organization. See California Corporations Code 12232