Ohio Code § 4701.19

§ 4701.19.

(A) All statements, records, schedules, working papers, and memoranda made by a certified

public accountant or public accountant incident to or in the course of professional

service to clients by the accountant, except reports submitted by a certified public

accountant or public accountant to a client, shall be and remain the property of the

accountant in the absence of an express agreement between the accountant and the client

to the contrary.  No statement, record, schedule, working paper, or memorandum of that nature shall

be sold, transferred, or bequeathed without the consent of the client or the client's

personal representative or assignee to any person other than one or more surviving

partners or new partners of the accountant. (B) The statements, records, schedules, working papers, and memoranda made by a certified

public accountant or public accountant incident to or in the course of performing

an audit of a public office or private entity, except reports submitted by the accountant

to the client, are not a public record.  Statements, records, schedules, working papers, and memoranda that are so made in

an audit by a certified public accountant or public accountant and that are in the

possession of the auditor of state also are not a public record.  As used in this division, “ public record ” has the same meaning as in section 149.43 of the Revised Code .