§ 1-168 — Certified public accountant; working papers and memoranda; property rights

All statements, records,
schedules, working papers, and memoranda made by a certified public accountant incident
to or in the course of professional service to clients by such accountant,
except reports submitted by a certified public accountant to a client, shall be and
remain the property of such accountant in the absence of an express agreement
between such accountant and the client to the contrary. No such 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 or more surviving partners or limited
liability company members or new partners or limited liability company members
of such accountant.

Legislative History

Source: Laws 1957, c. 1, § 63, p. 77; Laws 1993, LB 121, § 60; Laws 1994, LB 884, § 2; Laws 2009, LB31, § 38.