All statements, records, schedules, working papers, and memoranda made by a certified public accountant or accounting practitioner incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or accounting practitioner to a client, remain 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 shall not be sold, transferred or bequeathed, without the consent of the client or the client's personal representative or assignee, to anyone other than one or more surviving partners or new partners of the accountant or to the accountant's corporation or limited liability company.
[C31, 35, § 1905-c17; C39, § 1905.15; C46, 50, 54, 58, 62, 66, 71, 73, § 116.15; C75, 77, 79, 81, § 116.31]
91 Acts, ch 97, §20
C93, § 542C.31
93 Acts, ch 19, §11
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