The information below has been compiled to assist CPA Australia members in determining what their rights and obligations are when exercising a lien over a client's documentation.
Explains what a lien is, when it may arise and the rights of all parties, including the rights in exercising a lien over a client's tax refund cheque.
A checklist of matters to be considered prior to exercising a lien.
A table which explains who owns particular types of documentation for the purposes of exercising a lien over a client's documentation.
This page is available online at: http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/981_3713_ENA_HTML.htm
