3. You have passed the CPA Exa m and a client brings you their records to prepare a tax return. You have done $300 worth of work and are half done with the return, when the client comes in and says they found someone else to do their return for less money, and the client demands their original records back.

Circle One -You may keep the records forever

-You may keep the records until they pay you the $300 they owe you

-You must give them their records and pursue payment later on.

Cite_____________________________________ (a statute)