All statements, records, schedules, working papers and memoranda made by a CPA

All statements, records, schedules, working papers and memoranda made by a CPA or firm permit holder incident to or in the course of professional services to clients by such CPA or firm permit holder to a client, must be retained for a minimum period of five years and shall remain the property of such CPA or firm permit holder in the absence of an express agreement between such CPA or firm permit holder 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 personal representative or assignee to anyone other than one or more surviving partners or new partners of such CPA or firm permit holder or to his corporation or any combined or merged partnership or successor in interest to the partnership.