Which statement is correct with respect to a CPA's ethical obligation to return client books and records and CPA workpapers?
A) Client-provided records in the custody or control of the CPA should be returned to the client at the client's request
B) CPA workpapers should be given to the client at the end of each audit
C) CPA work product never has to be turned over to the client
D) Client-provided records should be destroyed after the audit

Question

Quizplus · Accepted Answer

According to the AICPA's Code of Professional Conduct, a CPA has an ethical obligation to return or provide copies of client-provided records in the custody or control of the CPA to the client or client's agent at the client's request. This includes returning the original books and records, unless the client has given the CPA authorization to retain them. CPA workpapers do not have to be given to the client, but the CPA must retain them for a certain period of time in accordance with professional standards. Client-provided records should not be destroyed after the audit without the client's authorization, as they are the property of the client.

Which Statement Is Correct with Respect to a CPA's Ethical