31.0233 Ownership of accountant’s working papers.

Cite as [A.S.C.A. § 31.0233]

All statements, records, schedules, working papers, and memoranda made by a Certified Public Accountant or Public Accountant incident to or in the course of professional service to clients by that accountant, except reports submitted by a Certified Public Accountant or Public Accountant to a client, shall be and remain the property of the accountant in the absence of an express agreement between the accountant and the client to the contrary. No statement, record, schedule, working paper, or memorandum shall be sold, transferred or bequeathed, without the consent of the client or his personal representative or assignee, to anyone other than 1 or more surviving partners or new partners of that account or to his corporation.

History: 1978, PL 15-75.