Except for reports submitted to the legislative audit committee and books and records prepared for use by such committee, all statements, records, schedules, working papers, and memoranda prepared by a certified public accountant in the employ of the state auditor's office, in the course of professional service to the legislative audit committee, shall be and remain the property of the state auditor's office and shall be kept confidential unless a majority of the members of the legislative audit committee vote to open such documents.
Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 819, § 1, effective October 1.
Editor's note: This section is similar to former § 12-2-130.5 as it existed prior to 2019.
Structure Colorado Code
Title 12 - Professions and Occupations
§ 12-100-101. Legislative Declaration
§ 12-100-102. Applicability of Common Provisions
§ 12-100-103. Definitions - Rules
§ 12-100-104. State Board of Accountancy - Subject to Termination
§ 12-100-105. Powers and Duties of Board
§ 12-100-108. Educational and Experience Requirements - Rules
§ 12-100-109. Examinations - Reexaminations - Rules
§ 12-100-110. Approval of Schools
§ 12-100-111. Issuance of Certificate by Reciprocity
§ 12-100-112. Use of the Title "Certified Public Accountant"
§ 12-100-113. Status - Retired - Inactive
§ 12-100-115. Continuing Education - Rules
§ 12-100-116. Unlawful Acts - Definition
§ 12-100-117. Exceptions - Acts Not Prohibited - Rules
§ 12-100-118. Single Act Evidence of Practice
§ 12-100-120. Grounds for Disciplinary Action - Administrative Penalties
§ 12-100-121. Response to Board Communication
§ 12-100-123. Hearings Before Board - Notice - Procedure - Review
§ 12-100-124. Investigations - Findings - Board Actions - Confidentiality of Complaints
§ 12-100-126. Reconsideration and Review of Action of Board
§ 12-100-127. Unauthorized Practice - Penalties
§ 12-100-128. Ownership of Accountant's Working Papers