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D is corrent because in general, the accountant’s workpapers are owned by the accountant unless an agreement exists to the contrary and can be requested by a court or government agency through a subpoena. Workpapers which appear to be relevant to issues raised in litigation constitute a situation which could result in an enforceable subpoena.
A is incorrect because the reason for the retention of the workpapers by the accountant is to serve as evidence as to the nature and extent of work performed. There is no statutorily determined period of time for which the workpapers must be retained.
B is incorrect because the workpapers are the property of the CPA unless an arrangement has been made to the contrary.
C is incorrect because the privileged communications rule does not exist at common law and has only been enacted by a few states. Additionally, the privileged communications rule only applies to communications which were intended to be privileged at the time of communication.