789

All statements, records, schedules, working papers and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by such certified public accountant or public accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of such certified public accountant or public accountant in the absence of an express agreement to the contrary between the certified public accountant or public accountant and the client. History —May 15, 1945, No. 293, p. 1098, § 18, renumbered as § 17 on Apr. 27, 1994, No. 13, § 10.