872 Ind. Admin. Code 1-2-2.1

Current through December 4, 2024

Section 872 IAC 1-2-2.1 - Records furnished to clients

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 2.1.

A licensee shall furnish to his client or former client, upon request made within a reasonable time:

(1) 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 may make and retain copies of such documents when they form the basis for work done by him; and

(2) a copy of the licensee's working papers, to the extent that such working papers include records which would ordinarily constitute part of the client's books and records are not otherwise available to the client.

872 IAC 1-2-2.1

Indiana Board of Accountancy; 872 IAC 1-2-2.1; filed May 1, 1984, 12:50 pm: 7 IR 1545; filed Mar 20, 1985, 3:25 pm: 8 IR 1041; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA

Readopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFA

Readopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA