Zubin, a member, is a partner in the firm Cromwell & Pine, CPAs. The firm handled the financial statement audit for Marine Tyme, Inc.

for the past three years but has been informed that the client is moving to a new CPA firm. Zubin is reviewing the records request from

Marine Tyme to determine which 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