Section 2-502 - Ownership of documents.
§ 2-502. Ownership of documents.
(a) "Accountant's document" defined.- In this section, "accountant's document":
(1) means any of the following documents, if the document is prepared by an accountant in the course of professional service provided to a client:
(i) a memorandum;
(ii) a record;
(iii) a schedule;
(iv) a statement; or
(v) a working paper; and
(2) does not include any document provided by the client to the accountant.
(b) In general.- Unless the client to whom an accountant's document relates and the accountant expressly agree to the contrary, the accountant's document is:
(1) the property of the accountant who prepared it; or
(2) if the accountant is a partner or employee of an accounting firm, the property of the firm.
(c) Transfer.- Unless the client or a personal representative or assignee of the client consents, an accountant who holds an accountant's document that relates to a client may not give, sell, or otherwise transfer the accountant's document to anyone other than a partner of the accountant.
[An. Code 1957, art. 75A, § 2-502; 1989, ch. 3, § 1.]