A licensee shall furnish to his or her client or former client, upon request made within a reasonable time:
(a) 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 for the client's account, but the licensee may make and retain copies of such documents when they form the basis for work done by him or her; and(b) 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.Ga. Comp. R. & Regs. R. 20-12-.12
O.C.G.A. Secs. 43-3-8, 43-3-29.
Original Rule entitled "Records" was filed on February 9, 1978; effective March 1, 1978.Amended: Rule repealed and a new Rule of the same title adopted. Filed June 11, 1985; effective July 1, 1985.Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.