Maine Statutes
§ 32 §12280 — Licensee's working papers; client's records
Maine § 32 §12280
This text of Maine § 32 §12280 (Licensee's working papers; client's records) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 32, § 32 §12280 (2026).
Text
1.Records; property of licensee.
All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the reports submitted by the licensee to the client and except for records that are part of the client's records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary. No statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or his personal representative or assignee, to anyone other than one or more surviving partners or stockholder
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Legislative History
PL 1987, c. 489, §2 (NEW).
Nearby Sections
15
§ 32 §12201
Definitions§ 32 §12202
Unlicensed persons or firms§ 32 §12203
Fees§ 32 §1221
Definitions§ 32 §12213
Appointment§ 32 §12214
Organization; powers and duties§ 32 §1222
Licensure; penalty§ 32 §12227
Licenses; certified public accountants§ 32 §12228
Certified public accountants; qualifications§ 32 §1223
Exception§ 32 §12230
Application for licensure§ 32 §12231-A
Licensure by endorsementCite This Page — Counsel Stack
Bluebook (online)
Maine § 32 §12280, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/32%20%C2%A712280.