with respect to records in a CPA's possession, the Code of Professional Conduct provides that A) an auditor may retain client records if fees due with respect to a completed engagement have not been paid B)worksheets in lieu of a general ledger belong to the auditor and need not be furnished to the client upon request C) extensive analysis of inventory prepared by the client at the auditors request are working papers that belong to the auditor and need not be furnished to the client upon request D) the auditor who returns client records must comply with any subsequent request to again provide such information