A licensee
shall furnish to the licensee's client or former client, upon
request and reasonable notice made within a reasonable time
after original issuance of the document in question:
(a) A copy of a tax return of the client;
(b) A copy of any report, or other document, issued by the licensee to or for this client;
(c) Any accounting or other records 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
account, but the licensee may make and retain copies of
these documents when they form the basis for work done by the licensee; and
(d) A copy of the licensee's working papers, to the extent
that these working papers include records which would ordinarily
constitute part of the client's records and are not otherwise available to the client.
|