Corporations Code section 12218

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.

Source: Section 12218, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=CORP§ionNum=12218.­ (updated Jan. 1, 1984; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 12218's source at ca​.gov