872 IAC 1-2-2.1 Records furnished to clients

Sec. 2.1. A licensee shall furnish to their client or former client, on a request made within a reasonable time: (1) any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received for the client's account, but the licensee may make and retain copies of those documents when they form the basis for work done by the licensee; and (2) a copy of the licensee's working papers, if the working papers include records that would ordinarily constitute part of the client's books and records are not otherwise available to the client.