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Which of the following is true regarding the working papers prepared by an accountant? Multiple Choice The working papers prepared by the accountant are owned

Which of the following is true regarding the working papers prepared by an accountant?
Multiple Choice
The working papers prepared by the accountant are owned by the client.
A client does not have the right of access to the working papers prepared by an accountant.
The accountant may need to justify their work before the IRS or a court.
Multiple Choice
Reasonable person
Near privity
Non-delegation
Strict privity

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