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California · Through 2026-09-13

BPC § 5155

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Where this section sits in the code
  1. Business and Professions Code - BPC
  2. DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]
  3. CHAPTER 1. Accountants [5000. - 5158.]
  4. ARTICLE 9. Accountancy Corporations [5150. - 5158.]

The income of an accountancy corporation attributable to professional services rendered while a shareholder is a disqualified person (as defined in the Moscone-Knox Professional Corporation Act) shall not in any manner accrue to the benefit of such shareholder or his shares in the accountancy corporation.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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