GBH,an Accounting Firm,was Hired to Prepare Financial Statements for E-Treme

GBH,an accounting firm,was hired to prepare financial statements for E-treme.Great State Bank has asked to see GBH's working papers.Great State Bank is thinking about extending a $4 million line of credit to E-treme.GBH:

A) can show the bank the working papers because Great State Bank has a proper purpose.
B) can show the bank the working papers because Great State Bank is a known third party.
C) cannot show the bank the working papers under any circumstances as they are not finalized.
D) cannot show the bank the working papers unless E-treme gives permission.