Under the Sarbanes-Oxley Act, working papers are the property of the client for whom an accountant performed a service.
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Q31: Fact Pattern 47-1
Nelson, an accountant, enters into
Q32: Odette, an accountant, contracts to perform services
Q33: An accountant is liable for a misleading
Q34: Fact Pattern 47-1
Nelson, an accountant, enters into
Q34: Penalties for aiding or assisting in the
Q35: An accountant is not liable for a
Q37: Under federal law, communications between an accountant
Q38: Accountants must surrender possession of working papers
Q40: An accountant cannot be held liable for
Q41: Ailing Company's liabilities exceed its assets. Ailing
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