Utah § 26a-601 - Ownership of statements, records, schedules, working papers, and memoranda made by licensee.
Full text of Utah Utah Code § 26a-601 — Ownership of statements, records, schedules, working papers, and memoranda made by licensee., with citation guidance and answers to common questions.
§ 26a-601. Ownership of statements, records, schedules, working papers, and memoranda made by licensee.
| (1) | All statements, records, schedules, working papers, and memoranda made by a licensee under this chapter, incident to or in the course of professional service to a client, are the property of the licensee, in the absence of any express agreement between the licensee and the client to the contrary. |
| (2) | A licensee may not sell, trade, or bequeath statements, records, schedules, working papers, or memoranda without the consent of the client or the client's personal representative or assignee to anyone other than another licensee or one or more surviving partners or shareholders or new partners or shareholders of the licensee or any combined or merged CPA firm or successors-in-interest to the CPA firm. |
Enacted by Chapter 261, 2000 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 26a-601
What does Utah Code § 26a-601 cover?
Section 26a-601 ("Ownership of statements, records, schedules, working papers, and memoranda made by licensee.") is part of the Utah Code, the codified statutory law of Utah. 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 Utah § 26a-601?
A common citation format is "Utah Code § 26a-601" (Utah). 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 Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 26a-601 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah 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 Utah.