Ordinarily,the Working Papers Can Be Provided to Someone Else Only

Ordinarily,the working papers can be provided to someone else only with the express permission of the client.This is the case even if the papers are

A) subpoenaed by a court.
B) used as a part of a provincial institute practice inspection.
C) requested as evidence in a provincial institute disciplinary hearing.
D) transferred as a result of a public accountant selling his/her practice to another public accounting firm.