Office of Information Practices

Opinion Letter No. 92-25
December 22, 1992
Workpapers of CPA Firm

Workpapers prepared by a certified public accounting (CPA) firm, under contract with the State Auditor to perform an audit of a State agency, were “government records” subject to the provisions of the UIPA. Although the CPA’s workpapers were not in the possession of a State or county agency, the OIP found that the UIPA applies to these records because they are within the “administrative control” of an agency.

The OIP noted that, under the provisions of the State Auditor’s contract with the CPA firm, the firm was required to provide the State Auditor with access to workpapers developed during its audit, both during and after the completion of the audit. As such, the OIP found that the State Auditor retained administrative control over the records. The OIP noted that generally the workpapers are public; however, these workpapers might contain some confidential information.

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