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Form a Business

Statements, records, schedules, working papers, or memoranda; restriction; sale, transfer, bequeathing, or assignment.

MCL 339.733
in effect
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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. Add. 1997, Act 10, Imd. Eff. May 16, 1997 [PopularName] Act 299
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-339-733Fetched: 10/20/2026

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