Section 08.04.660. Ownership of accountant's working papers.

Latest version.

Statements, records, schedules, working papers, and memoranda made by a certified public accountant or a public accountant incident to or in the course of professional service to a client, except reports submitted to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed to a person other than a partner of the accountant without the consent of the client or the client's personal representative or assignee.

Notes

History

(Sec. 20 ch 187 SLA 1960; am Sec. 49 ch 16 SLA 2006)

                    
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