(1) Upon request and reasonable notice, the licensee shall furnish to his client or former client any accounting or other records belonging to the client that we re provided to the licensee by or on behalf of the client. (2) Upon request, reasonable notice, and payment for services previously provided, a licensee shall furnish to his client or former client a copy of a tax return, report, or other document, any of which was previously issued to or for the client or a copy of the licensee's working papers if the working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client. These working pap ers shall include, but are not limited to, adjusting, closing, combining, or consolidating journal entries and information normally contained in books of original entry and general ledgers. (3) Except as provided in subsection (1) of this section or pursua nt to an agreement entered into between a licensee and his client, all statements, records, schedules, working papers, and memoranda prepared by a licensee to or in the course of providing services to a client shall be the property of the licensee.
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