Hoki, an accountant, accumulates working papers while performing an audit for Insurance Corporation. After the audit, these documents belong to

A. the accountant, with the client having a right of access to the papers.
B. the client, with the accountant having a right of access to the papers.
C. the Public Company Accounting Oversight Board.
D. no oneā€”the papers should be destroyed immediately after use.


Answer: A

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