California Business and Professions Code

§ 22252.1

BPC § 22252.1 Effective Jan 1, 2005Div. 8 · Ch. 14

Statute text

(a)No confidential information obtained by a tax preparer, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the tax preparer without the written permission of the client or prospective client, except for the following:

(1)Disclosures made by a tax preparer in compliance with a subpoena or a summons enforceable by order of a court.

(2)Disclosures made by a tax preparer regarding a client or prospective client to the extent the tax preparer reasonably believes it is necessary to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client.

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Legislative history

Added by Stats. 2004, Ch. 921, Sec. 16. Effective January 1, 2005. Repealed as of January 1, 2028, pursuant to Section 22259.