“Client”, as used in any context in this chapter, means any person for whom public accountancy services are performed or to whom financial products, financial services, or securities are sold or provided at the licensee’s public accountancy practice or through referral to any other location or business in which the certified public accountant has a material interest.
Source:
Section 5035.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=5035.2..