General obligation bonds use the income from a project to pay the bondholder

Which of the following statements is true with respect to ownership, possession, or access to a CPA firm's working papers related to its tax practice?

A. Working papers may never be obtained by third parties unless the client consents. B. Working papers are not transferable to a purchaser of a CPA practice unless the client consents. C. Working papers are subject to the privileged communication rule, which, in most jurisdictions, prevents any third-party access to the working papers. D. Working papers are the client's exclusive property.

Which of the following best describes the sales organization structure where the sales force sells all products marketed by a division to a single market?

A) product/product system B) market/market system C) product/market system D) product/customer system