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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

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.Who owns the working papers?

a. the CPA.

b. the state public accountancy board.

c. the client.

d. the client and the CPA have joint ownership.

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