Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Copies of client records incorporated into audit working papers must be returned to the client upon request.
B) Work sheets, in lieu of a general ledger, belong to the auditor and need not be furnished to the client upon request.
C) An extensive analysis of inventory prepared by the client at the auditor's request are work papers which belong to the auditor and need not be furnished to the client upon request.
D) The auditor who retains copies of client records must return the original records upon request.