§ 115

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

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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California Corporations Code

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