§ 81. Ownership of accountant’s working papers

§ 81. Ownership of accountant’s working papers (a) All statements, records, schedules, working papers, and memoranda made by a public accountant incident to or in the course of professional services to clients, except reports submitted by a public accountant to a client, are the property of the accountant. However, an express agreement between the accountant […]

§ 82. Confidential communications

§ 82. Confidential communications (a) No firm or any of its employees or other public accountants engaged by the firm, shall disclose any confidential information obtained in the course of a professional engagement except with the consent of the client or former client or as disclosure may be required by law, legal process, or the […]