A dispute has arisen between an accountant (CPA) and his client.The CPA performed services for the client, but has not been paid for over a year.The client has demanded the working papers and her financial records, both of which are in possession of the CPA.Can the CPA withholdthe client's financial recordsuntil the client pays the past due amounts owed to the CPA?

a, Yes.

b. No.

c. Yes, but if the client is unable to obtain her financial records elsewhere, the CPA must provide them.

d. Yes, but the CPA must first sue the client for non-payment of fees.