California Civil Code 1799.1 – (a) No business entity which performs bookkeeping services shall …
(a) No business entity which 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 is prepared or maintained by such business entity to any person, other than the individual or business entity which is the subject of the record, without the express written consent of such individual or business entity.
(b) This section shall not apply to the following:
Terms Used In California Civil Code 1799.1
- bookkeeping services: means keeping books, making trial balances, preparing statements, making audits, or preparing reports, all as a part of bookkeeping operations, provided that such trial balances, statements, or reports are not issued over the name of such person as having been prepared or examined by a certified public accountant or public accountant. See California Civil Code 1799
- business entity: means a sole proprietorship, partnership, corporation, association or other group, however organized and whether or not organized to operate at a profit, but does not mean a financial institution organized, chartered, or holding a license or authorization certificate under a law of this state or the United States to make loans or extend credit and subject to supervision by an official or agency of this state or the United States, nor the parent of any such financial institution, nor any subsidiary of any such financial institution or parent. See California Civil Code 1799
- individual: means a natural person. See California Civil Code 1799
- person: means any natural person, corporation, partnership, limited liability company, firm, association, or governmental entity. See California Civil Code 1799
- record: means any item, collection, or grouping of information about an individual or business entity. See California Civil Code 1799
- Subpoena: A command to a witness to appear and give testimony.
(1) To a disclosure to any person pursuant to a subpoena or court order.
(2) To a disclosure which 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 required for investigations of criminal activity, unless such disclosure is prohibited by law.
(5) To a disclosure to a taxing agency for purposes of tax administration.
(Added by Stats. 1977, Ch. 221.)