{"code":"BPC","codeName":"Business and Professions Code","section":"5155","citation":"Bus. & Prof. Code, § 5155","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 3. PROFESSIONS AND VOCATIONS GENERALLY [5000. - 9998.12.]","url":"https://blackletter.si/business-and-professions-code/division-3"},{"name":"CHAPTER 1. Accountants [5000. - 5158.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1"},{"name":"ARTICLE 9. Accountancy Corporations [5150. - 5158.]","url":"https://blackletter.si/business-and-professions-code/division-3/chapter-1/article-9"}],"history":"Added by Stats. 1970, Ch. 1113.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/accountancy-corporations-5155","source":"California Legislative Information bulk export (pubinfo)"}