An accountant's records,including the data-gathering process followed and the information and conclusions drawn therefrom are known as:

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Working papers are the records maintained by an accountant in which they record the data-gathering process followed and the information and conclusions drawn from it. These working papers help the accountant to prepare financial statements, tax returns, and other reports. Rough drafts are informal and incomplete documents that are not final versions. Privileged communication refers to legal protection that may apply to certain confidential communications between a client and their attorney or accountant.

An Accountant's Records,including the Data-Gathering Process Followed and the Information