Bigg LLP, a CPA firm, has been doing financial statement auditing for Legitt Corp. for the last 10 years. While auditing last year's financial statements of Legitt, Bigg finds out that Legit has overstated assets by 12 percent and revenues by 19 percent to make up for the huge losses it incurred. When Bigg informed the management of Legitt about this illegal act, Legitt's management threatened to cancel Bigg's contract with Legitt and demanded back the personal records and working papers from Bigg. Should Bigg give them back? Who owns them? Who has right of access to them? If Bigg is forced by Legitt to destroy those papers, under which Act can Bigg be punished?