KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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AB-2520 • 2026

Business records: disclosure.

Business records: disclosure.

Children
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Krell
Last action
2026-02-21
Official status
From printer. May be heard in committee March 23.
Effective date
Not listed

Plain English Breakdown

The official summary does not provide details on specific exceptions or clarifications regarding how bookkeepers can share information under certain circumstances, nor does it specify what constitutes 'nonsubstantive' changes.

Business Records: Keeping Information Private

This law makes minor adjustments to existing rules about sharing business records, ensuring they remain private without permission.

What This Bill Does

  • Makes nonsubstantive changes to the provision that prohibits business entities performing bookkeeping services from disclosing certain records without express written consent.

Who It Names or Affects

  • Businesses that do bookkeeping services
  • Individuals and businesses whose financial information is kept by a bookkeeper

Terms To Know

Bookkeeping
The process of recording and managing the financial records of a business or individual.
Express written consent
A clear, signed agreement that allows someone to share information about another person's finances.

Limits and Unknowns

  • Does not specify what happens if a bookkeeper breaks the rules and shares records without permission.
  • The exact nature of the nonsubstantive changes made by this bill are not detailed in the provided summary text.

Bill History

  1. 2026-02-21 California Legislative Information

    From printer. May be heard in committee March 23.

  2. 2026-02-20 California Legislative Information

    Read first time. To print.

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
Download Bill PDF