In Hyer v. Forte, 87 Misc 2d 106 (Sup Ct Nassau County 1976) the motion in that case was one by the plaintiff-accountants for a protective order to prevent disclosure of "documents which plaintiffs ha[d] created for defendant, and for which plaintiffs ha[d] not been compensated." (87 Misc 2d at 107.) That court required the disclosure of such documents, holding that there was "no New York Authority which supports the assertion of [an accountant's retaining] lien by the plaintiff-accountants." Id. However, beyond that statement, the Hyer court did not specifically address whether the accountants would have a right to a lien and/or whether the defendant had a right to possession of the accounting records, concluding instead that such would be a proper subject in a separate proceeding, but that disclosure of such documents was appropriate in that instance, given that such discovery was "necessary and proper" as a "litigation tool." (Id.)