{"data":{"id":"us-ky/krs-325.420","jurisdiction":"us-ky","citation":"KRS 325.420","heading":"Materials required to be furnished to client -- Ownership of accountant's","body":"working papers.\n(1) Upon request and reasonable notice, the licensee shall furnish to his client or former\nclient any accounting or other records belonging to the client that we re provided to\nthe licensee by or on behalf of the client.\n(2) Upon request, reasonable notice, and payment for services previously provided, a\nlicensee shall furnish to his client or former client a copy of a tax return, report, or\nother document, any of which was previously issued to or for the client or a copy of\nthe licensee's working papers if the working papers include records that would\nordinarily constitute part of the client's records and are not otherwise available to\nthe client. These working pap ers shall include, but are not limited to, adjusting,\nclosing, combining, or consolidating journal entries and information normally\ncontained in books of original entry and general ledgers.\n(3) Except as provided in subsection (1) of this section or pursua nt to an agreement\nentered into between a licensee and his client, all statements, records, schedules,\nworking papers, and memoranda prepared by a licensee to or in the course of\nproviding services to a client shall be the property of the licensee.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=31691","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:21Z","sha256":"a61f550cdbd9cff3a024bf670aa55c80ee845e2d84094ea67cc5f5dcaae760a1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.410","next":"us-ky/krs-325.430"},"notice":"GroundRules: Original legal text. Not legal advice."}