Arkansas Statutes
§ 17-12-109 — Accountants' working papers
Arkansas § 17-12-109
JurisdictionArkansas
Title17
This text of Arkansas § 17-12-109 (Accountants' working papers) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 17-12-109 (2026).
Text
(a)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 the 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.
(b)No statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed without the consent of the client or his or her personal representative or assignee to anyone other than one (1) or more surviving partners or new partners of the accountant or to his or her corporation or limited liability company.
(c)Each li
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Legislative History
Acts 1975, No. 160, § 21; A.S.A. 1947, § 71-631; Acts 1999, No. 180, § 4; 2005, No. 54, § 4.
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ExemptionsCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 17-12-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/17-12-109.