Choice "D" is correct. As a general rule, although a CPA owns his or her working papers, because of confidentiality issues, the working papers cannot be turned over to another accountant without the client's permission.Choice "a" is incorrect. A CPA may turn over working papers to a CPA quality review team without the client's permission.Choice "b" is incorrect. A CPA must turn over working papers when they are subpoenaed by a federal court, even without the client's permission.Choice "c" is incorrect. As noted above, a CPA must turn over working papers to a court when they are subpoenaed and may turn working papers over to a CPA quality review team without the client's permission. Always be suspect of broad answer choices (e.g., those with words such as always, never, any, etc.).
