With respect to records in a CPA's possession, the Code of Professional Conduct provides that

a. An auditor may retain client-provided 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 analyses of inventory prepared by the client at the auditor's request are working papers that belong to the auditor and need not be furnished to the client upon request
d. The auditor who has provided records to a client must comply with any subsequent requests to again provide such information

Ans: c. Extensive analyses of inventory prepared by the client at the auditor's request are working papers that belong to the auditor and need not be furnished to the client upon request