Assembly BillIntroducedCivil
AB 2520: Business records: disclosure.
What AB 2520 does, verified February 24, 2026
The bill aims to modify the existing law regarding business records. It prohibits business entities that perform bookkeeping services from disclosing the contents of certain records without express written consent. The bill makes nonsubstantive changes to this provision to clarify the scope of the law. The law applies to records prepared or maintained by these business entities, except for disclosures made to the individual or business entity being recorded.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: From printer. May be heard in committee March 23. (2026-02-21)Alert me
Author and sponsors
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| Feb. 21, 2026 | From printer. May be heard in committee March 23. |
| Feb. 20, 2026 | Read first time. To print. |
Latest bill textIntroduced version, February 20, 2026 · 305 words
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Assembly Bill
No. 2520
| Introduced by Assembly Member Krell |
February 20, 2026 |
An act to amend Section 1799.1 of the Civil Code, relating to civil law.
LEGISLATIVE COUNSEL'S DIGEST
AB 2520, as introduced, Krell. Business records: disclosure.
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(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.
Text of AB 2520 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions