B is corrent. The ownership of a CPA’s working papers is custodial in nature. The CPA is required to preserve confidentiality of the client’s affairs with limited exceptions. The CPA may make working papers available to the client since this will not violate the confidentiality owed to the client. In the case of an audit of a partnership, all of the partners are clients, including any surviving partner(s) on the death of a partner. Answers A, B, and C are incorrect because these are not clients of the CPA.
A is incorrect. This cannot be done without being lawfully subpoenaed.
C is incorrect. This cannot be done without the client’s consent.
D is incorrect. This cannot be done without being lawfully subpoenaed.
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