American Samoa § 31.0233 - Ownership of accountant’s working papers.
Full text of American Samoa American Samoa Code Annotated § 31.0233 — Ownership of accountant’s working papers., with citation guidance and answers to common questions.
§ 31.0233. Ownership of accountant’s working papers.
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 that accountant, except reports submitted by a Certified Public Accountant or Public Accountant to a client, shall be and remain the property of the accountant in the absence of an express agreement between the accountant and the client to the contrary. No 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 1 or more surviving partners or new partners of that account or to his corporation.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 31.0233
What does American Samoa Code Annotated § 31.0233 cover?
Section 31.0233 ("Ownership of accountant’s working papers.") is part of the American Samoa Code Annotated, the codified statutory law of American Samoa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite American Samoa § 31.0233?
A common citation format is "American Samoa Code Annotated § 31.0233" (American Samoa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of American Samoa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the American Samoa official source linked on this page or consult a licensed American Samoa attorney.
How does American Samoa § 31.0233 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in American Samoa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in American Samoa.