Utah Statutes
§ 58-26a-601 — Ownership of statements, records, schedules, working papers, and memoranda made by licensee.
Utah·Title 58 Occupations and Professions·Ch. 58-26a Certified Public Accountant Licensing Act·Part 58-26a-6 Regulatory and Operating Standards
(1)All statements, records, schedules, working papers, and memoranda made by a licensee under this chapter, incident to or in the course of professional service to a client, are the property of the licensee, in the absence of any express agreement between the licensee and the client to the contrary.
(2)A licensee may not sell, trade, or bequeath statements, records, schedules, working papers, or memoranda without the consent of the client or the client's personal representative or assignee to anyone other than another licensee or one or more surviving partners or shareholders or new partners or shareholders of the licensee or any combined or merged CPA firm or successors-in-interest to the CPA firm.
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Utah § 58-26a-601 (Ownership of statements, records, schedules, working papers, and memoranda made by licensee.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 261, 2000 General Session
Nearby Sections
15
§ 58-1-102
Definitions.§ 58-1-105
Employment of staff.§ 58-1-108
Adjudicative proceedings.§ 58-1-109
Presiding officers -- Content of orders -- Recommended orders -- Final orders -- Appeal of orders.§ 58-1-112
Data collection.§ 58-1-301.3
Waiver of licensing fees.