Oregon Revised Statutes Occupations and Professions § 673.380

(1) All statements, records, schedules, working papers and memoranda made by a licensee under ORS 673.010 to 673.465 or a partner, shareholder, officer, director, member, manager, owner or employee of the licensee incident to or in the course of rendering services to a client, except reports submitted by the licensee to the client and 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.

(2) A statement, record, schedule, working paper or memorandum described in subsection (1) of this section shall not 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 organization or successor in interest to the licensee.

(3) Nothing in this section prohibits a temporary transfer of working papers or other material necessary in the course of carrying out peer reviews or the disclosure of information under ORS 673.385.

(4) A licensee shall furnish to a client or former client of the licensee, upon request and reasonable notice:

(5) Nothing in this section shall require a licensee to keep any working papers beyond the period prescribed in any other applicable statute.