Indiana Code Title 25. Professions and Occupations § 25-2.1-14-3

(1) “Client provided records” means accounting or other records belonging to the client that are provided to the licensee by or on behalf of the client.

(2) “Client records prepared by the licensee” means accounting or other records (for example, tax returns, general ledgers, subsidiary journals, and supporting schedules such as detailed employee payroll records and depreciation schedules) that the licensee was engaged to prepare for the client.

(3) “Supporting records” means information not reflected in the client's books and records that are otherwise not available to the client with the result that the client's financial information is incomplete.

(4) “Working papers” includes, but is not limited to, audit programs, analytical review schedules, and statistical sampling results, analyses, and schedules prepared by the client at the request of the licensee.

(1) Client provided records in the licensee's custody or control.

(2) Client records prepared by the licensee.  However, client records prepared by the licensee may be withheld if the preparation of the records is not complete or there are fees due the licensee for the engagement to prepare those records.

(3) Supporting records related to a completed and issued work product of a licensee.  However, supporting records prepared by the licensee may be withheld if there are fees due to the licensee for the specific work product.