New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 29 - NEW JERSEY STATE BOARD OF ACCOUNTANCY
Subchapter 3 - RULES OF PROFESSIONAL CONDUCT
Section 13:29-3.16 - Records

1. A copy of a tax return of the client;

2. A copy of any report, or other document, issued by the licensee to or for such client;

3. Any accounting or other records belonging to, or obtained from or on behalf of, the client which the licensee removed from the client's premises or received for the client's account, but the licensee or the licensee's firm may make and retain copies of such documents when they form the basis for work done by the licensee; and

4. Licensee-prepared client records that would ordinarily constitute part of the client's books and records, are contained in the licensee's or his or her firm's working papers, and are not otherwise available to the client. Copies of such records shall be produced to the client in the same manner, media, and format as the record was created by the licensee.