An accounting firm has a fractured relationship with a client. The client has demanded the return of records that the client provided to the firm. The

accounting firm is resisting the request because the client still owes the firm for services performed. Which of the following is true?

A$.$ The firm should deliver the records to the client upon request.

B$.$ The firm should deliver the records to the client upon request, but only after the bill is paid.

C$.$ The firm should deliver the records to the client, but only if ordered to do so by a court.

D$.$ The firm need not deliver the records to the client.