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According to the AICPA Code of Professional Conduct, which of the following records must a CPA return to the client when requested? Client-provided records, even if fees are due to the CPA for the engagement and are unpaid Client-provided records requested for a second time because the client misplaced the first set of records Supporting records prepared by the CPA consisting of adjusting, closing. combining or consolidating entries prior to the complotion of the engagement The CPA's working papers consisting of analyses and schedules prepared by the client at the CPA's request