Timothy Industries engages Thompson & Delozier, CPAs, to prepare its annual financial statements and tax returns.

Timothy Industries engages Thompson & Delozier, CPAs, to prepare its annual financial statements and tax returns. Before either of these engagements is completed, Timothy terminates the relationship and asks the firm to provide all records that they provided to the firm, the firm’s working papers, and its partially-completed work product. Timothy has not paid Thompson & Delozier for either service.

Under the AICPA rule on client records requests, which records, if any, may Thompson & Delozier withhold from the client?

A.) Thompson & Delozier’s working papers and its partially-completed work product.

B.) Any records the firm chooses to withhold.

C.) No records may be withheld from the client.

D.) Records that Timothy provided to Thompson & Delozier.