Initially, you need to talk to an Attorney. Within your first couple of months you should find an accountant (before your first Franchise Tax Board payment is due.

Since you are presenting your question (which is a good one) to a panel of attorneys, what do you suppose the answer will be? Actually, any and all of those mentioned can contribute something to your success, in the appropriate areas. I would add "insurance agent" to your list of potential advisors.

Don't get legal advice from anyone but a lawyer, and one who is familiar with business organizations and their regulation.

Whether you need a CPA or not depends upon the complexity of your business's finances and your own knowledge of bookkeeping. Many owners of small businesses that don't require audits use their CPAs primarily for preparing tax returns.

Also, there is (or at least used to be) a checklist for new businesses on the Secretary of State's Web site. It is not guaranteed to be complete, nor will everything on the list impact every business, but it is worth looking for especially with respect to governmental requirements.

To answer your question specifically, in order to make sure you are compliant with the necessary state (and city) regulations, you can consult with either an attorney or an accountant.

To Bryan's point, all of these people could be vital to your businesses overall success. Here is what you could expect from each:

1. An attorney familiar with business taxes would help you determine if an LLC is in fact the best entity type and guide you through all stages of that entities life (from formation to dissolution or sale).

2. An accountant or attorney would help you make sure you don't miss any of the filing deadlines with Secretary of State and/or the Franchise tax Board.

3. An accountant of course would handle your tax return preparation and/or bookkeeping.

4. An insurance agent would be helpful to insure you and your business from unforeseen events or acts.

I hope our answers have helped you.

Best of luck,