Division of Occupational and Professional Licensing


Spotlight on Code of Professional Conduct:  COMAR - Maryland Board of Public Accountancy


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.