My friend has asked her previous accountant for information relating to last years tax return, to enable completion of this years tax return.(Capital Allowance info, and opening tb analysis) They have charged her £40 plus Vat for this. They are a ICAEW member firm. I believe that they should not have chartged for this, and wish to help draft a letter stating our case. Can someone point me in the right direction of the section of the ICAEW Professional Ethics which refers to this ? I have identified Section 210.17 which refers to the Prospective accountant requesting the information, would this apply if the client asked for the information directly ? Or is there another section to refer to ?