Which of the Following Statements Is Correct

question 51

Multiple Choice

Which of the following statements is correct?

• A) Client prepared records (e.g., the general ledger) may be retained by the CPA until fees due to the CPA are received.
• B) CPA working papers are the joint property of the CPA and the client.
• C) Supporting records not reflected in the client's records (e.g., proposed adjusting entries) may be withheld by the CPA if fees for the engagement remain unpaid.
• D) CPA working papers that include copies of client's records are not available to third parties under any circumstances.

---

Definitions:

HRM Effectiveness

Involves the successful management of human resources to maximize employee performance and achieve the organizational goals.

Measures

The methods or tools used to assess, evaluate, or quantify performance, attributes, or phenomena.

Smoking Cessation

The process of quitting smoking and overcoming nicotine addiction, often involving various methods and supports.

Presenteeism Costs

The expenses associated with employees who are at work but not fully functioning due to illness or other conditions.