Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY HEADING: PL 1987, C. 489, §2 (NEW)
Subchapter 7: ENFORCEMENT AGAINST LICENSEES HEADING: PL 1987, C. 489, §2 (NEW); 2007, C. 402, PT.
Z, §28 (AMD); PL 2009, C. 242, §41 (AMD)
§12280. Licensee's working papers; client's records
1.Records; property of licensee.
All statements, records, schedules, working papers and memoranda made by a licensee
or a partner, shareholder, officer, director or employee of a licensee, incident to,
or in the course of, rendering services to a client in the practice of public accountancy,
except the reports submitted by the licensee to the client and except for records
that are part of the client's records, shall be and remain the property of the licensee
in the absence of an express agreement between the licensee and the client to the
contrary. No statement, record, schedule, working paper or memorandum may be sold,
transferred or bequeathed, without the consent of the client or his personal representative
or assignee, to anyone other than one or more surviving partners or stockholders or
new partners or stockholders of the licensee or any combined or merged firm or successor
in interest to the licensee.
1987, c. 489, §2 (NEW)
2.Licensee to furnish items to client.
A licensee shall furnish to his client or former client upon request and reasonable
A. A copy of the licensee's working papers, to the extent that the working papers include
records that would ordinarily constitute part of the client's records and are not
otherwise available to the client; and [1987, c. 489, §2 (NEW).]
B. Any accounting or other records belonging to, or obtained from or on behalf of,
the client that the licensee removed from the client's premises or received for the
client's account. The licensee may make and retain copies of those documents of the
client when they form the basis for work done by him. [1987, c. 489, §2 (NEW).]
1987, c. 489, §2 (NEW).
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