New Jersey § 45:2b-66
Full text of New Jersey New Jersey Statutes § 45:2b-66, with citation guidance and answers to common questions.
§ 45:2b-66.
a. All statements, records, schedules, working papers, memoranda or other records
made by a licensee or a partner, shareholder, officer, director, member, manager or
employee of a licensee or firm, incident to, or in the course of, rendering services
to a client in the practice of public accountancy, except the reports submitted by
the licensee or firm to the client and except for records that are part of the client's
records, shall be and remain the property of the licensee or firm, unless there is
an express agreement between the licensee or firm 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 the client's designated
representative or assignee, to anyone other than one or more surviving partners, shareholders,
members or new partners, new shareholders, or new members of the licensee or firm,
or any combined or merged firm or successor in interest to the licensee or firm. Nothing in this section shall prohibit any temporary transfer of working papers
or other material necessary in the course of carrying out peer reviews or as otherwise interfering with the disclosure of information pursuant to P.L.1997, c. 259 ( C.45:2B-42 et seq. ) . b. A licensee shall furnish to a client or former client, upon request and reasonable
notice: (1) A copy of the licensee's working papers or other records, to the extent that these
would ordinarily constitute part of the client's records and are not otherwise available
to the client; and (2) Any accounting or other records belonging to the client, or obtained from or on
behalf of the client, that the licensee or firm removed from the client's premises
or received for the client's account. The licensee or firm may make and retain copies of such documents of the client
when they form the basis for work done by the licensee or firm. c. Nothing contained in this section shall require a licensee or firm to keep any
working papers beyond the period prescribed in any other applicable statute.
Frequently Asked Questions About New Jersey § 45:2b-66
What does New Jersey Statutes § 45:2b-66 cover?
Section 45:2b-66 is part of the New Jersey Statutes, the codified statutory law of New Jersey. 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 New Jersey § 45:2b-66?
A common citation format is "New Jersey Statutes § 45:2b-66" (New Jersey). 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 New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 45:2b-66 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey 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 New Jersey.