Section 5013.

Cal. Corporations Code - CORP § 5013.
in effect
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As used in this part, Part 2 (commencing with Section 5110), Part 3 (commencing with Section 7110), or Part 4 (commencing with Section 9110), “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.

References

referencesCal. Corporations Code - CORP § 5110.
referencesCal. Corporations Code - CORP § 7110.
referencesCal. Corporations Code - CORP § 9110.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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