[§23-9.5]  Confidentiality.  The auditorshall not be required to disclose any working papers.  For the purposes of thissection, "working papers" means the notes, internal memoranda, andrecords of work performed by the auditor on audits and other investigationsundertaken pursuant to this chapter, including any and all project evidencecollected and developed by the auditor. [L 1996, c 270, §1]