A new proposal from the AICPA would further clarify the responsibilities of its members when responding to client requests for records.
The proposal would amend the AICPA Code of Professional Conduct’s “Records Request” interpretation, which currently permits members to withhold client-provided records if the client does not pay for the time and expense to retrieve and copy the records. The proposal intends to clarify that withholding of those records is not permitted when responding to a client’s initial requests.
The AICPA requests comments on this proposal by Sept. 30. Learn more.