Which of the following statements is correct?

Client prepared records $($e$.$g$.,$ the general ledger$)$ may be retained by the CPA until fees due to the CPA are received.

CPA working papers are the joint property of the CPA and the client.

Working papers prepared by the auditor solely for the engagement need not be returned to the client.

CPA working papers that include copies of client's records are not available to third parties under any circumstances.