§466-12  Ownership of accountant's working
papers.  All statements, records, schedules, working papers, and memoranda
made by the licensee, partner, shareholder, officer, director, or employee
incidental to, or in the course of rendering services to a client in the
practice of public accountancy, except 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 shall be sold, transferred, or
bequeathed, without the consent of the client or the client's personal
representative or assignee, to anyone other than one or more surviving partners
or stockholders or new partners or stockholders of the licensee, or any
combined or merged firm or successor in interest to the licensee or operation
of law. [L 1973, c 158, pt of §2; gen ch 1985; am L 1989, c 110, §13]