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| Which of the following statements is correct? A. Supporting records not reflected in the client’s records (e.g., proposed adjusting entries) may be withheld by the CPA if fees for the engagement remain unpaid. B. CPA working papers are the joint property of the CPA and the client. C. CPA working papers that include copies of client’s records are not available to third parties under any circumstances. D. Client-prepared records (e.g., the general ledger) may be retained by the CPA until fees due to the CPA are received. |