{"data":{"id":"us-in/ic-25-2.1-14-4","jurisdiction":"us-in","citation":"IC 25-2.1-14-4","heading":"Transfer of records without consent of client; prohibition","body":"Sec. 4. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed without the consent of the client or the client's personal representative or assignee, to anyone except for surviving partners, members, stockholders, new partners, or new stockholders of the licensee, or any combined or merged firm or successor in interest to the licensee.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 14. Client Records"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-14-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"cadeba1dc1855df6de941acf432299e8c99a1d61200977095bf341abc206df7c","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-14-3","next":"us-in/ic-25-2.1-14-5"},"notice":"GroundRules: Original legal text. Not legal advice."}