Working Papers Law and Legal Definition

Working paper refers to an employment certificate. Such working papers shall be required by an employer in some states before hiring a minor for work. In the context of Accounting, working papers shall refer to the records kept by an independent auditor regarding the procedures followed, tests performed, information obtained, and conclusions reached in an audit.

In Ablah v. Eyman, 188 Kan. 665 (Kan. 1961), the court observed that "work sheets are working papers on which original compilations, computations, and analyses are made by an accountant, which later are gathered together in a summary form and the figures rendered in a schedule, exhibit, report or return upon which the accountant is working. Where accountants are employed as independent contractors to make an audit and prepare a tax return, working papers made by them while engaged in their own business are their property and a surrender of them to the employer cannot be compelled."