I had this discussion on another forum, a lot of people responded. I also had been asked for the Lacerte data file.
Most said that they do not provide the backup. Another professional who specializes in accounting malpractice issues and the regulations applicable to us said that we are not required to provide the data file.
I told my client that it was not a normal request in this situation - that I had never made that request and had never before been asked for the file. I explained that I would not provide it and had been advised not to provide it. It is too much exposure for the replaced tax preparer. I discussed the process of setting up a new client file. I said that yes, it took some time, but it was not onerous, and it is part of getting to know a new relationship. Calm and professional tone, no attitude. I did not receive any pushback.
I agree - depreciation should be provided electronically, if requested. You can export depreciation to Excel. No need to provide the data file.