Mr. Green is a CPA who has been hired to perform an audit of a publicly traded corporation. As part of his duties Mr. Green comes into possession of sensitive materials of the corporation. After the audit is over what should Mr. Green do with the materials?

A) Return all of them to the corporation

B) keep them until asked for them

C) turn the documents over to the Secretary of State's Office

D) Send the the documents electronically to the SEC