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TITLE 1. CORPORATIONS 100-14631›DIVISION 3. CORPORATIONS FOR SPECIFIC PURPOSES 12000-14631›PART 2. COOPERATIVE CORPORATIONS 12200-12704›CHAPTER 1. General Provisions, Organization and Bylaws 12200-12340›ARTICLE 2. General Provisions and Definitions 12210-12256

§ 12218

California Corporations Code · 2020-11 edition · updated 2026-10-04 · California

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.)

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California Corporations Code

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