Disposition of statements, records, schedules, working papers and memoranda. (1) All statements, records, schedules, working papers and memoranda made by a certified public accountant or public accountant under ORS 673.010 to 673.465 or a partner, shareholder, officer, director, member, manager or owner, or an employee of the certified public accountant or public accountant incident to or in the course of rendering services to a client, except reports submitted by the certified public accountant or public accountant to the client and records that are part of the client’s records, shall be and remain the property of the certified public accountant or public accountant in the absence of an express agreement between the certified public accountant or public accountant and the client to the contrary

(2) A statement, record, schedule, working paper or memorandum described in subsection (1) of this section shall not be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or stockholders, or new partners or stockholders, of the certified public accountant or public accountant or any combined or merged organization or successor in interest to the certified public accountant or public accountant.

(3) Nothing in this section prohibits a temporary transfer of working papers or other material necessary in the course of carrying out peer reviews or the disclosure of information under ORS 673.385.

(4) A certified public accountant or public accountant shall furnish to a client or former client of the certified public accountant or public accountant, upon request and reasonable notice:

(a) A copy of the certified public accountant’s or public accountant’s working papers, to the extent that the working papers include records that would ordinarily constitute part of the client’s records and are not otherwise available to the client; and

(b) Any accounting or other records belonging to or obtained from or on behalf of the client that the certified public accountant or public accountant removed from the client’s premises or received for the client’s account. The certified public accountant or public accountant may make and retain copies of the documents of the client when the documents form the basis for work done by the certified public accountant or public accountant.

(5) Nothing in this section shall require a certified public accountant or public accountant to keep any working papers beyond the period prescribed in any other applicable statute. [Amended by 1999 c.322 §23; 2025 c.132 §22]