Hi all, I have a strange question.

My mother passed away a few weeks ago and she was an accountant. Now someone mentioned to me that I can work out a book value for her clients and if another accountant wants to take over the books they must pay me a portion of the book value for the set of books, like insurance I think. Now I have no idea what it is about or how that works. Can someone please tel me if it is legal and how it works or if I've got the wrong idea and misunderstood completely.

Thank you in advance.