Zagat, a member, is a partner in the firm Cruise & Cruise, CPA's. The firm handled the financial statement audit for Ships Ahoy, Inc. for the past three years but has now been informed that the client is moving to a new CPA firm. Zagat is reviewing the records request from Ships Ahoy to determine what records need to be released. As it relates to records requests, an audit program is a: Client provided record Member prepared record Working paper Member's work product Zimmerman, a California CPA, is a manager with the firm Washington & Darrow, CPA's. Zimmerman is involved primarily with tax engagements but also helps out in the event that someone additional is needed on a financial statement audit that the firm is conducting. Zimmerman is neither a member of the AICPA or CalCPA. Is Zimmerman bound by AICPA pronouncements? No. Only members of the AICPA must follow AICPA pronouncements. Yes. In many instances California licensees must adhere to AICPA pronouncements, whether or not they are members of the AICPA. Only if she is a member of both the AICPA and CalCPA. None of the above