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

Multiple Choice

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