Tenn. Comp. R. & Regs. 0020-03-.11 - RECORDS
(1) A licensee shall, upon request made
within a reasonable time, furnish to his or her client or former client:
(a) A copy of any report or other
documentation belonging to, or obtained from or on behalf of, the client, which
the licensee removed from the client's custody. The licensee may make and
retain copies of such documents when they form the basis for work performed by
the licensee;
(b) Any accounting or
other documents belonging to, or obtained from or on behalf of, the client,
which the licensee removed from the client's premises or received from the
client's custody. The licensee may make and retain copies of such documents
when they form the basis for work performed by the licensee; and
(c) A copy of the licensee's working papers,
to the extent that such working papers include records which would ordinarily
constitute part of the client's books and records and are not otherwise
available to the client, to include but not be limited to general ledgers,
general journals, fixed asset and depreciation records. Provided, however, that
nothing in this rule shall require a licensee to furnish any work product to
his or her client or others before the client has made satisfactory
arrangements for payment for services rendered to or on behalf of such
client.
Notes
Authority: T.C.A. ยงยง 62-1-105 and 62-1-115.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.