§ 12-100-128 — Ownership of accountant's working papers

All statements,
records, schedules, working papers, and memoranda made by a certified public
accountant incident to or in the course of professional service to a client by the
certified public accountant, except financial statements submitted by a certified
public accountant to a client and books and records prepared for the use of the
client, shall be and remain the property of the certified public accountant in the
absence of an express agreement to the contrary between the certified public
accountant and the client.

Legislative History

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 819, � 1, effective October 1.