Accountant’s Lien – the right of an accountant to retain a client’s papers until the accountant’s fees have been paid

accountant’s lien:

1. The right of an accountant to retain a client’s papers until the accountant’s fees have been paid. [1]

1. The statutory lien of a public or certified public accountant on such books and records of his client as he has worked upon, and improved or extended.  Anno 76  ALR2d 1322. [2]


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[1]: Black’s Law Dictionary Deluxe Tenth Edition by Henry Campbell Black, Editor in Chief Bryan A. Garner. ISBN: 978-0-314-61300-4

[2]: Ballantine’s Law Dictionary with Pronunciations
Third Edition by James A. Ballantine (James Arthur 1871-1949).  Edited by William S. Anderson.  © 1969 by THE LAWYER’S CO-OPERATIVE PUBLISHING COMPANY.  Library of Congress Catalog Card No. 68-30931


Back to Types of Liens that can only be Asserted by Professionals

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