Business and Professions Code section 5155

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.

Source: Section 5155, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5155. (updated Jan. 1, 1970; accessed Jun. 25, 2025).

5150
5151
5152
5152.1
5154
5155
5156
5157
5158

Up to date

Verified:
Jun. 25, 2025

§ 5155's source at ca.gov

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Location: https://california.public.law/codes/business_and_professions_code_section_5155

Original Source: Section 5155, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5155. (last accessed May 12, 2025).