Wisconsin § 442.13 - Ownership of accountant’s working papers.
Full text of Wisconsin Wisconsin Statutes § 442.13 — Ownership of accountant’s working papers., with citation guidance and answers to common questions.
§ 442.13. Ownership of accountant’s working papers.
All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by a certified public accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of the certified public accountant, in the absence of an express agreement between the certified public accountant 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 personal representative or assignee, to anyone other than any member of the firm of the certified public accountant. 442.13 History History: 1991 a. 316 ; 2001 a. 16 . Down Down /statutes/statutes/442 true statutes /statutes/statutes/442/13 Chs. 440-480, Regulation and Licensing statutes/442.13 statutes/442.13 section true Menu » Statutes Related » Statutes » Chapter 442 × Details for PDF view Link (Permanent link) Bookmark this location View toggle Go to top of document Search in this chapter Search in this section Search in this agency Search in this chapter group Search in this chapter Search in this section Cross references for section Acts affecting this section References to this 1970 Statutes Annotations Appellate Court Citations Administrative Code Index Reference lines Clear highlighting 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 and through all Supreme Court Orders and Controlled Substances Board Orders filed before and in effect on August 5, 2026. Published and certified under s. 35.18. Changes effective after August 5, 2026, are designated by NOTES. (Published 8-5-26)
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 442.13
What does Wisconsin Statutes § 442.13 cover?
Section 442.13 ("Ownership of accountant’s working papers.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. 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 Wisconsin § 442.13?
A common citation format is "Wisconsin Statutes § 442.13" (Wisconsin). 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 Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 442.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin 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 Wisconsin.