Records

Records Rule6.13.1. A CPA or firm permit holder shall furnish to a client or former client (regardless of the status of the client or former client account) upon request, any accounting or other records belonging to, or obtained for, the client which he or the firm may have had occasion to remove from the client’s premises, or to receive for the client’s account, but this shall not preclude him from making copies of such documents when they form the basis of work done by him (or his firm), but in no event shall the accountant have a lien on these accounting or other records.