GroundRules
CORP § 12218
Where this section sits in the code
- Corporations Code - CORP
- TITLE 1. CORPORATIONS [100. - 14707.]
- DIVISION 3. CORPORATIONS FOR SPECIFIC PURPOSES [12000. - 14707.]
- PART 2. COOPERATIVE CORPORATIONS [12200. - 12704.]
- CHAPTER 1. General Provisions, Organization and Bylaws [12200. - 12340.]
- ARTICLE 2. General Provisions and Definitions [12210. - 12256.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON