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17-12-109. Accountants' working papers.
Arkansas Code — all titles (historical 2020) · legal_authorities
17-12-109. Accountants' working papers.
(a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of the accountant in the absence of an express agreement between the accountant and the client to the contrary.
(b) No statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed without the consent of the client or his or her personal representative or assignee to anyone other than one (1) or more surviving partners or new partners of the accountant or to his or her corporation or limited liability company.
(c) Each licensee shall retain working papers for a period of time specified by the Arkansas State Board of Public Accountancy.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 17-12-109
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:17-12-109
Source file: gov.ar.code.title.17.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 044e61a7e319add3394bc87f20177d8281acc3141dffa46d1d1c21f5c97b1192
Source location: content.xml paragraph 1010
Stored source content
17-12-109. Accountants' working papers.
(a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of the accountant in the absence of an express agreement between the accountant and the client to the contrary.
(b) No statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed without the consent of the client or his or her personal representative or assignee to anyone other than one (1) or more surviving partners or new partners of the accountant or to his or her corporation or limited liability company.
(c) Each licensee shall retain working papers for a period of time specified by the Arkansas State Board of Public Accountancy.
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