{"code":"CORP","codeName":"Corporations Code","section":"12218","citation":"Corp. Code, § 12218","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. CORPORATIONS [100. - 14707.]","url":"https://blackletter.si/corporations-code/title-1"},{"name":"DIVISION 3. CORPORATIONS FOR SPECIFIC PURPOSES [12000. - 14707.]","url":"https://blackletter.si/corporations-code/title-1/division-3"},{"name":"PART 2. COOPERATIVE CORPORATIONS [12200. - 12704.]","url":"https://blackletter.si/corporations-code/title-1/division-3/part-2"},{"name":"CHAPTER 1. General Provisions, Organization and Bylaws [12200. - 12340.]","url":"https://blackletter.si/corporations-code/title-1/division-3/part-2/chapter-1"},{"name":"ARTICLE 2. General Provisions and Definitions [12210. - 12256.]","url":"https://blackletter.si/corporations-code/title-1/division-3/part-2/chapter-1/article-2"}],"history":"Added by Stats. 1982, Ch. 1625, Sec. 3.   Operative January 1, 1984.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/corporations-code/general-provisions-and-definitions-12218","source":"California Legislative Information bulk export (pubinfo)"}