2010 Michigan Compiled Laws
Chapter 339 - OCCUPATIONAL CODE
Act 299 of 1980 - OCCUPATIONAL CODE (339.101 - 339.2919)
299-1980-7 - ARTICLE 7 (339.701...339.736)
Section 339.733 - Statements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.
OCCUPATIONAL CODE (EXCERPT)Act 299 of 1980
339.733 Statements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.
Sec. 733.
(1) Statements, records, schedules, working papers, or memoranda made by a licensee or by an employee of a licensee shall remain the property of the licensee unless there is an agreement to the contrary. This subsection does not apply to a report submitted by a licensee to a client or a document constituting the original books or records of a client's business.
(2) Statements, records, schedules, working papers, or memoranda pertaining to a client shall not be sold, transferred, or bequeathed without consent of the client or the client's personal representative and shall not be assigned except to 1 or more surviving partners or a new partner of the licensee or members of the licensee's firm.
History: Add. 1997, Act 10, Imd. Eff. May 16, 1997
Popular Name: Act 299
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