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  1. 2024 Colorado Rev. Stat. (here)
  2. 2023 Colorado Rev. Stat.
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2024 Colorado Revised Statutes
Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310)
BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-170-117)
Article 100 - Accountants (§§ 12-100-101 — 12-100-130)
Section 12-100-128 - Ownership of accountant's working papers

Universal Citation:
CO Rev Stat § 12-100-128 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to a client by the certified public accountant, except financial statements submitted by a certified public accountant to a client and books and records prepared for the use of the client, shall be and remain the property of the certified public accountant in the absence of an express agreement to the contrary between the certified public accountant and the client.

Renumbered from C.R.S. § 12-2-130 and amended by 2019 Ch. 136, § 1, eff. 10/1/2019.

This section is similar to former § 12-2-130 as it existed prior to 2019.

For the statutory privilege with respect to testimony concerning communications between a certified public accountant and the accountant's client, see § 13-90-107 (1)(f).

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