There are circumstances where a foreign corporation does not need to qualify as such in California; however, because of that foreign corporation's activities in California, the corporation may need to comply with certain California laws. For example, a foreign corporation with a principal executive office in California that holds board meetings in California must comply with California Corporations Code Sections
1501,
1600,
1602. These sections require annual reports and other reports to shareholders, permit inspection of the shareholders' lists, and allow directors to inspect corporate books and records.