An accountant provides bookkeeping services for a small Limited Liability Partnership client. The client provided the accountant with its general ledger on a password-protected site and the accountant changed the password to one of its own selection for security reasons. From information contained in the general ledger, the accountant developed various tax planning strategies that it created in a password-protected Word document. The CPA has not been paid by the client for its services, but the client nonetheless has demanded that the CPA turn over control of the password-protected documents. What are the CPAs obligations?