Section 4236 Of Article 2. Duties Of Attorneys-in-fact From California Probate Code >> Division 4.5. >> Part 2. >> Chapter 4. >> Article 2.

. (a) The attorney-in-fact shall keep records of all transactions entered into by the attorney-in-fact on behalf of the principal.
  (b) The attorney-in-fact does not have a duty to make an account of transactions entered into on behalf of the principal, except in the following circumstances:
  (1) At any time requested by the principal.
  (2) Where the power of attorney requires the attorney-in-fact to account and specifies to whom the account is to be made.
  (3) On request by the conservator of the estate of the principal while the principal is living.
  (4) On request by the principal's personal representative or successor in interest after the death of the principal.
  (5) Pursuant to court order.
  (c) The following persons are entitled to examine and copy the records kept by the attorney-in-fact:
  (1) The principal.
  (2) The conservator of the estate of the principal while the principal is living.
  (3) The principal's personal representative or successor in interest after the death of the principal.
  (4) Any other person, pursuant to court order.
  (d) This section is not subject to limitation in the power of attorney.