General provisions governing limited liability companies are found in California Corporations Code Section 17000 et seq.

Limited liability companies are a relatively new form of business entity for the state. Formation and operation of such entities in California was authorized in 1994 through the Beverly-Killea Limited Liability Company Act. At this time professional limited liability companies are prohibited from forming or registering in California. The majority of limited liability company filings utilize forms prescribed by the Secretary of State, which were developed to simplify filing procedures. The prescribed forms provide for the statutory minimum requirements under the Beverly-Killea Act.