C.R.S. Section 12-100-128
Ownership of accountant’s working papers


All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to a client by the certified public accountant, except financial statements submitted by a certified public accountant to a client and books and records prepared for the use of the client, shall be and remain the property of the certified public accountant in the absence of an express agreement to the contrary between the certified public accountant and the client.

Source: Section 12-100-128 — Ownership of accountant’s working papers, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-12.­pdf (accessed Oct. 20, 2023).

12‑100‑101
Legislative declaration
12‑100‑102
Applicability of common provisions
12‑100‑103
Definitions - rules
12‑100‑104
State board of accountancy - subject to termination
12‑100‑105
Powers and duties of board
12‑100‑106
Fees
12‑100‑107
Certificate of certified public accountant - issuance - renewal - reinstatement - rules
12‑100‑108
Educational and experience requirements - rules
12‑100‑109
Examinations - reexaminations - rules
12‑100‑110
Approval of schools
12‑100‑111
Issuance of certificate by reciprocity
12‑100‑112
Use of the title “certified public accountant”
12‑100‑113
Status - retired - inactive
12‑100‑114
Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration - rules - definitions
12‑100‑115
Continuing education - rules
12‑100‑116
Unlawful acts - definition
12‑100‑117
Exceptions - acts not prohibited - rules
12‑100‑118
Single act evidence of practice
12‑100‑120
Grounds for disciplinary action - administrative penalties
12‑100‑121
Response to board communication
12‑100‑122
Revocation or suspension of partnership, professional corporation, or limited liability company registration
12‑100‑123
Hearings before board - notice - procedure - review
12‑100‑124
Investigations - findings - board actions - confidentiality of complaints
12‑100‑125
Judicial review
12‑100‑126
Reconsideration and review of action of board
12‑100‑127
Unauthorized practice - penalties
12‑100‑128
Ownership of accountant’s working papers
12‑100‑129
Ownership of state auditor’s working papers
12‑100‑130
Repeal of article - subject to review
Green check means up to date. Up to date

Current through Fall 2024

§ 12-100-128’s source at colorado​.gov