Authority: IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 2.1. A licensee shall furnish to their client or former client, on a request made within a reasonable time:

1. (1) 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, but the licensee may make and retain copies of those documents when they form the basis for work done by the licensee; and
2. (2) a copy of the licensee's working papers, if the working papers include records that would ordinarily constitute part of the client's books and records are not otherwise available to the client.

(Indiana Board of Accountancy; 872 IAC 1-2-2.1; filed May 1, 1984, 12:50 p.m.: 7 IR 1545; filed Mar 20, 1985, 3:25 p.m.: 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 Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)