Business records: disclosure.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Pending Referral
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill modifies California law regarding the disclosure of business records prepared by bookkeeping services. Currently, businesses cannot share these records with anyone other than the record’s subject without consent. The changes clarify that disclosures required by subpoenas, court orders, search warrants, law enforcement investigations, or tax administration are permitted, even without consent. It also explicitly allows disclosures to law enforcement for criminal investigations.
Key provisions
- Prohibits disclosure of bookkeeping records to unauthorized parties.
- Allows disclosures pursuant to subpoenas or court orders.
- Permits disclosures related to lawful search warrants.
- Authorizes disclosures to law enforcement for criminal investigations.
- Allows disclosures to taxing agencies for tax administration.
- Clarifies the scope of disclosures permitted under existing law.
Who is affected
- Business entities that perform bookkeeping services
- Individuals and businesses whose records are maintained
- Law enforcement agencies
- Taxing agencies
- Legal professionals (subpoena recipients)
Notable changes
- Explicitly includes ‘lawful search warrant’ as a permitted disclosure exception.
- Clarifies the scope of disclosures permitted for criminal investigations.
Bill text
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Sponsors
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1 on record
Primary sponsor
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