Ownership of Working Papers, Etc.
Section 25
SEC. 25. Ownership of Working Papers, Etc.—All working papers, schedules and memoranda made by a certified public accountant and his staff in the course of an examination, including those prepared and submitted by the client, incident to or in the course of professional service to the client by such certified public accountant, except reports submitted by a certified public accountant to a client shall be and remain the property of such certified public accountant, in the absence of a written agreement between the certified public accountant and the client, to the contrary. However, no such working papers, schedules, and memoranda shall be sold, transferred or bequeathed or disposed of in any manner without the consent of the client, his heirs, personal representative or successors to anyone other than one or more surviving partners or new partners of such certified public accountant.