Statement, record, schedule, working paper or memorandum made by accountant or natural person or certified public accounting firm granted practice privileges in course of professional service is property of accountant or natural person or certified public accounting firm; exception; limitations on sale, transfer or bequeathment

All statements, records, schedules, working papers and memoranda made by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. No such statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or new partners of the accountant or to his or her corporation.