Statement, record or memorandum made by accountant in course of professional service is property of accountant; exception; limitations on transfer. All statements, records, schedules, working papers and memoranda made by a certified public accountant or a registered public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a registered public accountant 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. No such 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 new partners of the accountant or to his corporation.
Last modified: February 27, 2006