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<ns0:Id>20250AB__252099INT</ns0:Id>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-20</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Krell</ns0:AuthorText>
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<ns0:Legislator>
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<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Krell</ns0:Name>
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<ns0:Title> An act to amend Section 1799.1 of the Civil Code, relating to civil law. </ns0:Title>
<ns0:RelatingClause>civil law</ns0:RelatingClause>
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<ns0:Subject>Business records: disclosure.</ns0:Subject>
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<html:p>Existing law prohibits a business entity that performs bookkeeping services from disclosing the contents of any record that is prepared or maintained by the business entity to any person, other than the individual or business entity that is the subject of the record, without express written consent, except as specified.</html:p>
<html:p>This bill would make nonsubstantive changes to the provision described above that prohibits business entities that perform bookkeeping services from making certain disclosures.</html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
<ns0:ActionLine action="IS_AMENDED" ns3:type="locator" ns3:href="urn:caml:codes:CIV:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2Fcaml%3ALawHeading%5B%40type%3D'DIVISION'%20and%20caml%3ANum%3D'3.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'PART'%20and%20caml%3ANum%3D'4.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'TITLE'%20and%20caml%3ANum%3D'1.82.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'CHAPTER'%20and%20caml%3ANum%3D'2.'%5D%2Fcaml%3ALawSection%5Bcaml%3ANum%3D'1799.1.'%5D)" ns3:label="fractionType: LAW_SECTION">
Section 1799.1 of the
<ns0:DocName>Civil Code</ns0:DocName>
is amended to read:
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<ns0:Num>1799.1.</ns0:Num>
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(a)
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No business entity that performs bookkeeping services shall disclose in whole or in part the contents of any record, including the disclosure of information in the record in any composite of information that is prepared or maintained by the
business entity to any person other than the individual or business entity that is the subject of the record, without the express written consent of the individual or business entity.
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(b)
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This section shall not apply to the following:
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(1)
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To a disclosure to any person pursuant to a
subpoena or court order.
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(2)
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To a disclosure
that is discoverable.
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(3)
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To a disclosure to any person acting pursuant to a lawful search warrant.
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(4)
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To a disclosure to a law enforcement agency if required for investigations of criminal activity, unless the disclosure is prohibited by law.
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(5)
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To a disclosure to a taxing agency for purposes of tax administration.
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