42 Zagat, a member, is a partner in the firm Cruise & Cruise, CPA'S. The firm handled the financial statement audit for Ships Ahoy for the past three years but has now been informed that the client is moving to a new CPA firm. Zagat is reviewing the records request from Ships Ahoy to determine what reconds need to be released. As relates to re program is a Client provided record Member prepared record Working paper Member's work product