[§23-9.5]  Confidentiality.  The auditor
shall not be required to disclose any working papers.  For the purposes of this
section, "working papers" means the notes, internal memoranda, and
records of work performed by the auditor on audits and other investigations
undertaken pursuant to this chapter, including any and all project evidence
collected and developed by the auditor. [L 1996, c 270, §1]