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

Colorado Statutes

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

Colorado § 12-100-128

Title 12Professions

Art.Accountants

This text of Colorado § 12-100-128 (Ownership of accountant's working papers) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 12-100-128 (2026).

Text

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.

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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.