CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

99

Introduced by Assembly Member Krell

February 20, 2026

An act to amend Section 1799.1 of the Civil Code, relating to civil law.

Vote: majority   Appropriation: no   Fiscal committee: no   Local program: no

LEGISLATIVE COUNSEL’S DIGEST

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.

This bill would make nonsubstantive changes to the provision described above that prohibits business entities that perform bookkeeping services from making certain disclosures.

The people of the State of California do enact as follows:

SECTION 1.

Section 1799.1 of the Civil Code is amended to read:

1799.1.

(a) No business entity which 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, which information that is prepared or maintained by such the business entity to any person, person other than the individual or business entity which that is the subject of the record, without the express written consent of such the individual or business entity.

(b) This section shall not apply to the following:

(1) To a disclosure to any person pursuant to a subpoena or court order.

(2) To a disclosure which that is discoverable.

(3) To a disclosure to any person acting pursuant to a lawful search warrant.

(4) To a disclosure to a law enforcement agency when if required for investigations of criminal activity, unless such the disclosure is prohibited by law.

(5) To a disclosure to a taxing agency for purposes of tax administration.