Which of the following statements is correct regarding an accountant's working papers?
The client owns the working papers but the accountant has custody of them until the accountant's bill is paid in full.
The accountant owns the working papers but generally may not disclose them without the client's consent or a court order.
The accountant owns the working papers and generally may disclose them as the accountant sees fit.
The client owns the working papers but, in the absence of the accountant's consent, may not disclose them without a court order.
Choice "B" is correct. While a CPA owns his or her workpapers, the ownership rights are very limited. Generally, a CPA may not reveal client workpapers to third parties without the client's consent.
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