Which of the Following Is Correct with Respect to an Accountant's

Multiple Choice

Which of the following is correct with respect to an accountant's working papers?

A) The client is held to be the owner of an accountant's working papers.
B) An accountant must surrender his working papers to his client if the client so requests.
C) An accountant may not disclose the contents of his working papers unless the client consents or a court orders the disclosure.
D) All of these are correct.