1-168 Certified public accountant; working papers and memoranda; property rights. - Nebraska Statutes

1-168. Certified public accountant; workingpapers and memoranda; property rights.

All statements, records,schedules, working papers, and memoranda made by a certified public accountant incidentto or in the course of professional service to clients by such accountant,except reports submitted by a certified public accountant to a client, shall be andremain the property of such accountant in the absence of an express agreementbetween such accountant and the client to the contrary. No such statement,record, schedule, working paper, or memorandum shall be sold, transferred,or bequeathed, without the consent of the client or his or her personal representativeor assignee, to anyone other than one or more surviving partners or limitedliability company members or new partners or limited liability company membersof such accountant.

Source

Laws 1957, c. 1, § 63, p. 77;
Laws 1993, LB 121, § 60;
Laws 1994, LB 884, § 2;
Laws 2009, LB31, § 38.