{"data":{"id":"us-ak/as-08.04.660","jurisdiction":"us-ak","citation":"AS 08.04.660","heading":"Ownership of accountant's working papers.","body":"Statements, records, schedules, working papers, and memoranda made by a certified public accountant or a public accountant incident to or in the course of professional service to a client, except reports submitted to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed to a person other than a partner of the accountant without the consent of the client or the client's personal representative or assignee.","path":["Title 8. Business and Professions.","Chapter 04. Accountants.","Article 5. Miscellaneous Provisions."],"source_url":"https://www.akleg.gov/basis/statutes.asp#08.04.660","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:16:30Z","sha256":"8f8638d4497781399bdf44c2a92de1fa8b0de0d476cfb2d6a1c0d2bbfc7c1b79","source_id":"us-ak","stale":false,"prev":"us-ak/as-08.04.650","next":"us-ak/as-08.04.661"},"notice":"GroundRules: Original legal text. Not legal advice."}