{"data":{"id":"us-ca/bpc-5155","jurisdiction":"us-ca","citation":"BPC § 5155","heading":"","body":"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.","path":["Business and Professions Code - BPC","DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]","CHAPTER 1. Accountants [5000. - 5158.]","ARTICLE 9. Accountancy Corporations [5150. - 5158.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7194ddc6b724c8b66870984f25f87702ec5d868324a8e5b21a8f14ae22e067c9","source_id":"us-ca","stale":false,"prev":"us-ca/bpc-5154","next":"us-ca/bpc-5156"},"notice":"GroundRules: Original legal text. Not legal advice."}
