There is a newer version of the California Code
2011 California Code
Corporations Code
TITLE 1. CORPORATIONS [100 - 14551]
CHAPTER 1. General Provisions and Definitions
Section 115
CA Corp Code § 115 (through 2012 Leg Sess) What's This?
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.)
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