https://www.taxtmi.com/article/detailed?id=659 Withholding client originals or case papers to compel payment is improper: documents received for a professional assignment are held for that purpose and must be returned when the purpose is accomplished or on demand; materials prepared by the professional remain the professional's working papers though copies may be supplied. Retention of client papers is not a statutory lien for unpaid fees, and withholding may amount to professional misconduct under general disciplinary standards, while lawful recovery of fees must proceed by other remedies and good-practice transitional steps should be observed. en-us Sun, 31 Jan 2010 00:00:00 +0530 Sun, 31 Jan 2010 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=659 Withholding client originals or case papers to compel payment is improper: documents received for a professional assignment are held for that purpose and must be returned when the purpose is accomplished or on demand; materials prepared by the professional remain the professional's working papers though copies may be supplied. Retention of client papers is not a statutory lien for unpaid fees, and withholding may amount to professional misconduct under general disciplinary standards, while lawful recovery of fees must proceed by other remedies and good-practice transitional steps should be observed. Articles Other Topics Sun, 31 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=659