Corp. Code, § 5013 · Part 1. GENERAL PROVISIONS AND DEFINITIONS GOVERNING PARTS 1 THROUGH 5
Corp. Code, § 5013
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
As used in this part, Part 2 (commencing with Section 5110), Part 3 (commencing with Section 7110), or Part 4 (commencing with Section 9110), “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.
Notes and commentary — not statutory text
History
Amended by Stats. 1983, Ch. 101, Sec. 12.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5013.
- Text hash
- sha256 aa95aeacaed3a463c3c6abac929654eaa2ccf78238cba1310be9036b3eca28cc
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Corporations Code
- Corp. Code, tit. 1, div. 2, pt. 2NONPROFIT PUBLIC BENEFIT CORPORATIONSPrinted as Part 2 (commencing with Section 5110)
- Corp. Code, tit. 1, div. 2, pt. 3NONPROFIT MUTUAL BENEFIT CORPORATIONSPrinted as Part 3 (commencing with Section 7110)
- Corp. Code, tit. 1, div. 2, pt. 4NONPROFIT RELIGIOUS CORPORATIONSPrinted as Part 4 (commencing with Section 9110)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.