An accountant’s lien is the legal right of an accountant to retain a client’s books, documents, or records until unpaid fees are settled.

This right:

Applies when professional fees are due

Allows the accountant to keep certain documents

Does not usually give ownership, only temporary possession

However, the lien may not apply to all types of documents (for example, statutory records in some cases).

In simple terms, an accountant’s lien means an accountant can keep a client’s documents until their fees are paid.