2010 California Code
Civil Code
Chapter 1. Definitions

1799.  As used in this title:
   (a) The term "bookkeeping services" means keeping books, making
trial balances, preparing statements, making audits, or preparing
reports, all as a part of bookkeeping operations, provided that such
trial balances, statements, or reports are not issued over the name
of such person as having been prepared or examined by a certified
public accountant or public accountant.
   (b) The term "business entity" means a sole proprietorship,
partnership, corporation, association or other group, however
organized and whether or not organized to operate at a profit, but
does not mean a financial institution organized, chartered, or
holding a license or authorization certificate under a law of this
state or the United States to make loans or extend credit and subject
to supervision by an official or agency of this state or the United
States, nor the parent of any such financial institution, nor any
subsidiary of any such financial institution or parent.
   (c) The term "individual" means a natural person.
   (d) The term "person" means any natural person, corporation,
partnership, limited liability company, firm, association, or
governmental entity.
   (e) The term "record" means any item, collection, or grouping of
information about an individual or business entity.