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

question 20

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 surrender her working papers unless the client consents or a court orders the disclosure.
• D) All of these are correct.

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Definitions:

Eclectic or Multimodal Therapy

A therapeutic approach that combines techniques from various therapeutic modalities to tailor treatment to a client's individual needs.

Psychodynamic Therapies

A group of therapies that focus on unconscious processes as they are manifested in an individual's present behavior, aiming at self-awareness and understanding of the influence of the past on present behavior.

Behavior Therapy

A type of psychotherapy that focuses on changing unhealthy behaviors through conditioning and other learning principles.

Phobia

An anxiety disorder characterized by an intense and, at least on the surface, irrational fear.