Ohio § 4701.19
Full text of Ohio Ohio Revised Code § 4701.19, with citation guidance and answers to common questions.
§ 4701.19.
(A) 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 the 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 of that nature shall
be sold, transferred, or bequeathed without the consent of the client or the client's
personal representative or assignee to any person other than one or more surviving
partners or new partners of the accountant. (B) The statements, records, schedules, working papers, and memoranda made by a certified
public accountant or public accountant incident to or in the course of performing
an audit of a public office or private entity, except reports submitted by the accountant
to the client, are not a public record. Statements, records, schedules, working papers, and memoranda that are so made in
an audit by a certified public accountant or public accountant and that are in the
possession of the auditor of state also are not a public record. As used in this division, “ public record ” has the same meaning as in section 149.43 of the Revised Code .
Frequently Asked Questions About Ohio § 4701.19
What does Ohio Revised Code § 4701.19 cover?
Section 4701.19 is part of the Ohio Revised Code, the codified statutory law of Ohio. 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 Ohio § 4701.19?
A common citation format is "Ohio Revised Code § 4701.19" (Ohio). 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 Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 4701.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio 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 Ohio.