According to the Code of Professional Conduct Which of the Following

According to the Code of Professional Conduct which of the following is true with respect to records in a CPA's possession?

A) Extensive analyses of inventory prepared by the client at the auditor's request are working papers that belong to the auditor and need not be furnished to the client upon request.
B) The auditor who returns client records must comply with any subsequent requests to again provide such information.
C) A corporation's consolidating worksheets of their multinational conglomerate belong to the auditor and need not be furnished to the client upon request.
D) An auditor may retain client records if fees due with respect to a completed engagement have not been paid.