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If you are asking whether or not there is a statute that specifically requires you to provide such information back to the employer, there is not.
However, passwords and log in information to the company softwares belong to the employer, not to you. If the employer sues you for the information, he will win.
If it's their system, they should be able to get in to anything you're doing or have done anyhow. It might make it easier if you told them your password, but it doesn't seem like a big deal. I don't know of any such law. If it's your personal computer......??? huh?
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