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Complaints Relating to Ownership and Possession of Books and Papers (Documents)
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Re: Ownership: 
 
The Institute’s Guidance Note N1 to members outlines the legal framework regarding the ownership of Books and Papers (Documents) in relation to what the client owns and what the member owns. 
 
This issue arises in particular when a client has moved to a new accountant and wishes to obtain their documents. 
 
The general rules in relation to ownership are as follows:-

  • Documents produced by the member on the instructions of the client belong to the client;
    •  
  • Documents prepared, acquired or produced by the member solely for his/her own purposes belong to the member.
Re: Possession: 
 
Having established ownership of the documents, the question of possession then needs to be determined.  
 
A member may exercise a right to retain possession of a client’s documents where work has been performed for the client and there are fees outstanding. This is called a lien. A lien is a form of property right relating to security for a debt. 
 
Please note: While we can make enquiries with the member regarding your documents, neither the Institute or its Professional Conduct Tribunal has the power, unlike the courts, to compel the return of your documents to you or if applicable, your new accountant. 
 
For more comprehensive information on the ownership and possession of documents, please see the Institute's Guidance Note to Members - N1