Which of the Following Statements Is True of Accountants' Work

Multiple Choice

Which of the following statements is true of accountants' work papers?

A) Work product immunity protects only the work papers generated by an accountant during an audit.
B) Notes reconciling the accountant's report and the client's records and accountants' comments are not considered as accountants' work papers.
C) All states protect accountants' work papers from discovery.
D) Federal law allows for discovery of an accountant's work papers in a federal case against the accountant's client.