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

question 31

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

---

Definitions:

Psychological Dependence

A condition in which an individual feels compelled to continue using a substance due to emotional or psychological needs.

Mental Craving

A strong emotional or psychological desire or need, often for a specific substance or experience.

Emotional Craving

A strong desire that is driven by a person's feelings rather than physical need.

Cultural Heritage

The legacy of physical artifacts and intangible attributes of a group or society passed down from generation to generation.