{"data":{"id":"us-mi/mich.-comp.-laws-339.733","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 339.733","heading":"Statements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.","body":"Sec. 733.\n\nStatements, records, schedules, working papers, or memoranda made by a licensee or by an employee of a licensee shall remain the property of the licensee unless there is an agreement to the contrary. This subsection does not apply to a report submitted by a licensee to a client or a document constituting the original books or records of a client's business.\n\nStatements, records, schedules, working papers, or memoranda pertaining to a client shall not be sold, transferred, or bequeathed without consent of the client or the client's personal representative and shall not be assigned except to 1 or more surviving partners or a new partner of the licensee or members of the licensee's firm.","path":["MI Code","Chapter 339","Act Act-299-of-1980"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-733","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"fec77fcfba4f3624e719e37f3fa32289901ac0a026e8ca69a5c1a83d55179cbf","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-339.732","next":"us-mi/mich.-comp.-laws-339.734"},"notice":"GroundRules: Original legal text. Not legal advice."}