California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 9 - Rules of Professional Conduct
Section 68 - Retention of Client's Records
A licensee, after demand by or on behalf of a client, for books, records or other data, whether in written or machine sensible form, that are the client's records shall not retain such records. Unpaid fees do not constitute justification for retention of client records.
Although, in general the accountant's working papers are the property of the licensee, if such working papers include records which would ordinarily constitute part of the client's books and records and are not otherwise available to the client, then the information on those working papers must be treated the same as if it were part of the client's books and records.
1. New section
filed 2-14-75; effective thirtieth day thereafter (Register 75, No.
7).
2. Amendment filed 4-12-83; effective thirtieth day thereafter
(Register 83, No. 16).
3. Amendment of first paragraph filed 8-4-95;
operative 9-3-95 (Register 95, No. 31).
Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5037, Business and Professions Code.
