![]() ![]() ![]() Working papers are and shall remain the property of the licensee in the absence of an express agreement to the contrary between the licensee and the client.ĮXPLANATION: The licensee is required to provide a copy of the work product that was issued for the engagement and return any records obtained from the client. Working papers, for this rule, include but are not limited to all statements, records, schedules, general ledgers, journals, trial balances and depreciation schedules made by a licensee incident to or in the course of rendering services to a client or former client. A copy of the licensee´s working papers, to the extent that the working papers include records that would ordinarily constitute part of the client´s records and are not otherwise available to the client.Any accounting or other records belonging to or obtained from or on behalf of the client that the licensee removed from the client´s premises or received for the client´s account and.A copy of a tax return, financial statement, report or other document issued by a licensee to or for such client or former client.Client records do not include the work product or working papers of the CPA/PA.Ī client´s request for return of records that is made within a reasonable time and that occurs after the issuance of a tax return, financial statement, report or other document prepared by a licensee: the licensee shall furnish within a reasonable time to the client or former client: ![]() The requirement to return client records and working papers differs depending on whether or not the licensee has issued the work product that is the subject of the engagement.Ī client´s request for return of records that is made within a reasonable time and that occurs prior to the issuance of tax return, financial statement, report or other document prepared by a licensee: the licensee shall furnish, within a reasonable time to the client or former client any accounting or other records belonging to, or obtained from or on behalf of the client, that the licensee received for the client´s account or removed from the client´s premises.ĮXPLANATION: If the CPA or PA received any records owned by the client, the records must be returned. ORS 673.380 requires licensees to provide to a client or former client any records belonging to or obtained from or on behalf of the client, and a copy of the licensee´s working papers, to the extent that the working papers include records that would ordinarily constitute part of the client´s records and are not otherwise available to the client. Licensees may not withhold client records and working papers described in the rule, based on the client´s refusal to pay the licensee´s fees. OAR 80(2) Client Records and Working papers Applicable Statutes or Administrative Rules ![]()
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