CPAs, upon request and within a reasonable period of time must furnish a client or former client with (RCW 18.04.390):

• Any original papers the client provided to the CPA, or any record the CPA obtained on behalf of the client.
• A copy of the CPA's working papers or electronic documents, provided the working papers or electronic documents include records that would ordinarily constitute part of the client's records and are not otherwise available to the client.

CPAs cannot refuse to return client records pending client payment of outstanding fees.

If you are having difficulties with getting your records from a CPA, we recommend that you:

• Submit your records request to the CPA in writing.
• Detail the specific records that you want returned.
• Send your request by certified mail to the CPA.

If the CPA does not return your records file a complaint with a copy of your records request.