Profession FAQ


The following are answers to some frequently asked questions received by the Department of Safety and Professional Services. These questions and answers are general in nature and are provided as a public service. Licensees and applicants with specific questions should refer to the Wisconsin statutes and administrative code provisions which govern their profession. In any instance in which an answer may differ from the provisions of the statutes and administrative code provisions, the latter will govern.

Can a CPA withhold financial records from a client until the client pays the CPA?

Accy 1.401(2) states that retention of client records after a demand is made for them is considered an act discreditable to the profession and is therefore prohibited. However, a CPA his or her working papers to enforce payment because working papers are the property of the CPA.