Maine Legislature Maine Revised Statutes
  • Session Law
  • Statutes
  • Maine State Constitution
  • Information
  • §12280 PDF
  • §12280 MS-Word
  • Statute Search
  • Ch. 113 Contents
  • Title 32 Contents
  • List of Titles
  • Maine Law & Disclaimer
  • Revisor's Office
  • Maine Legislature
§12279
Title 32: PROFESSIONS AND OCCUPATIONS
Chapter 113: PRACTICE OF PUBLIC ACCOUNTANCY
Subchapter 7: ENFORCEMENT AGAINST LICENSEES
§12401

§12280. Licensee's working papers; client's records

1.  Records; property of licensee.  All statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director or employee of a licensee, incident to, or in the course of, rendering services to a client in the practice of public accountancy, except the reports submitted by the licensee to the client and except for 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. No statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or his 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 firm or successor in interest to the licensee.  
[PL 1987, c. 489, §2 (NEW).]
2.  Licensee to furnish items to client.  A licensee shall furnish to his client or former client upon request and reasonable notice:  
A. A copy of the licensee's working papers, to the extent that the working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client; and   [PL 1987, c. 489, §2 (NEW).]
B. 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 those documents of the client when they form the basis for work done by him.   [PL 1987, c. 489, §2 (NEW).]
[PL 1987, c. 489, §2 (NEW).]
SECTION HISTORY
PL 1987, c. 489, §2 (NEW).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
Data for this page extracted on 1/07/2025 11:10:17.
Maine Government
Legislature • Executive • Judicial • Agency Rules
Visit the State House
Tour Guide • Accessibility • Security Screening • Directions & Parking
Email
Office of the Revisor of Statutes