California Code
PART 9.5 - Office of Tax Appeals
Section 15676.

15676. A person may be represented on an appeal by any authorized person or persons, at least 18 years of age, of the person’s choosing, including, but not limited to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.

(Amended by Stats. 2017, Ch. 252, Sec. 12. (AB 131) Effective September 16, 2017.)