Vermont § 81 - Ownership of accountant’s working papers
Full text of Vermont Vermont Statutes Online § 81 — Ownership of accountant’s working papers, with citation guidance and answers to common questions.
§ 81. Ownership of accountant’s working papers
- (a) All statements, records, schedules, working papers, and memoranda made by a public
accountant incident to or in the course of professional services to clients, except
reports submitted by a public accountant to a client, are the property of the accountant.
However, an express agreement between the accountant and the client to the contrary
shall take precedence over this subsection. (b) No statement, record, schedule, working paper, or memorandum shall be sold, transferred,
or bequeathed, without the consent of the client or his or her personal representative
or assignee, to anyone other than one or more surviving partners or new partners of
the accountant or to his or her corporation or any combined or merged partnership
or successor in interest to the partnership. (c) Original copies of client documents in the possession of the licensee are the property
of the client, and must be returned to the client upon request. (d) An accountant or accountancy firm shall have in place a plan for responsible disposition
of client records in case of unexpected incapacity or firm dissolution. (Added 1981, No. 161 (Adj. Sess.), § 2; amended 1991, No. 167 (Adj. Sess.), § 15; 2001, No. 129 (Adj. Sess.), § 18, eff. June 13, 2002; 2019, No. 30, § 9.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 81
What does Vermont Statutes Online § 81 cover?
Section 81 ("Ownership of accountant’s working papers") is part of the Vermont Statutes Online, the codified statutory law of Vermont. 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 Vermont § 81?
A common citation format is "Vermont Statutes Online § 81" (Vermont). 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 Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 81 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont 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 Vermont.