Miller and Flood, certified public accountants, were employed for several years by the Retrograde Corporation to make annual audits. As a result of a change in control, the corporation discontinued the engagement of Miller and Flood and retained another firm of accountants. The Retrograde Corporation thereupon demanded Miller and Flood surrender all work papers prepared by the accounting firm in making audits for the corporation. Miller and Flood refused on the ground that the work papers were their property. This corporation brought legal action to recover the work papers. Should it succeed? State briefly what the law is, in general, as to ownership of accountants' work papers.