State Codes and Statutes

Statutes > Utah > Title-58 > Chapter-26a > 58-26a-601

58-26a-601. Ownership of statements, records, schedules, working papers, andmemoranda made by licensee.
(1) All statements, records, schedules, working papers, and memoranda made by alicensee under this chapter, incident to or in the course of professional service to a client, are theproperty of the licensee, in the absence of any express agreement between the licensee and theclient to the contrary.
(2) A licensee may not sell, trade, or bequeath statements, records, schedules, workingpapers, or memoranda without the consent of the client or the client's personal representative orassignee to anyone other than another licensee or one or more surviving partners or shareholdersor new partners or shareholders of the licensee or any combined or merged CPA firm orsuccessors-in-interest to the CPA firm.

Enacted by Chapter 261, 2000 General Session