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Pennsylvania Statutes Title 63 P.S. Professions and Occupations (State Licensed) § 9.11. Ownership of working papers

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) All statements, records, schedules, working papers and memoranda prepared by a licensee or a partner, shareholder, member or other owner of an equity interest in a firm, or an officer, director, employe or agent of a licensee incident to or in the course of rendering services to a client pursuant to the practice of public accounting, except reports submitted to a client and statements, records, schedules, working papers and memoranda provided by a client to a licensee or a partner, shareholder, member or other owner of an equity interest in a firm, or an officer, director, employe or agent of a licensee, 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 such statement, record, schedule, working paper or memorandum shall be sold, transferred or bequeathed, without the consent of the client or his personal representative, successor or assignee, to anyone other than one or more surviving or new partners, members, shareholders or other owners of an equity interest of the licensee or any combined or merged firm or successor in interest to the licensee. Nothing in this section shall be construed as prohibiting any temporary transfer of working papers or other material in the course of complying with the peer review provisions of this act or as otherwise interfering with the disclosure of information pursuant to section 8.9 of this act.

(b) In addition to any statements, records, schedules, working papers, memoranda or reports required to be furnished or returned to the client in accordance with subsection (a), a licensee shall furnish to his or its client or former client upon request made within a reasonable time after original issuance of the document in question:

(1) A copy of a tax return of the client.

(2) A copy of any report or other document issued by the licensee to or for such client and not formally withdrawn or disavowed by the licensee prior to the request.

(3) A copy of the licensee's working papers to the extent that such working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client. However, a licensee may require that fees due the licensee with respect to completed engagements be paid before such information is provided.

(4) Any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received for the client's account. The licensee may make and retain copies of such documents of the client whenever those documents form the basis for work done by him.

(5) If a licensee can document compliance with the foregoing requirements, he need not comply with subsequent requests to again provide such information.

(c) Except as provided by law other than this act, a licensee shall keep working papers and other materials described in this section for seven years.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 63 P.S. Professions and Occupations (State Licensed) § 9.11. Ownership of working papers - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-63-ps-professions-and-occupations-state-licensed/pa-st-sect-63-9-11/

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