Because working papers are the property of an accountant, a client for whom the documents were used and developed has no right of access to them.

Question

Quizplus · Accepted Answer

Working papers are indeed prepared by an accountant for a specific engagement, but clients generally have a right to access those documents related to their financial information, especially when such documents are necessary for the continuation of their business or for compliance with legal requirements. The ownership and rights to access working papers can vary by jurisdiction and specific contractual agreements between the accountant and the client.

Because Working Papers Are the Property of an Accountant, a Client