The firm of Harwood & Toole, CPAs, has been the auditor and tax return preparer for Tucker, Inc., a nonpublic company, for several years. In the current year, the management of Tucker discharged Harwood & Toole from the audit and tax engagement because of a disagreement over a tax matter. Management of Tucker has not paid Harwood & Toole any of the current year’s audit and tax fees. Another CPA firm has been hired and management of Tucker has requested that Harwood & Toole provide the following items:
a. Accounting records of Tucker, Inc., in the possession of Harwood & Toole.
b. Copies of adjusting entries prepared by the staff of Harwood & Toole.
c. A copy of Tucker’s partially completed tax return prepared by the staff of Harwood & Toole.
d. Copies of Harwood & Toole’s audit working papers from prior engagements.
e. Several consolidating entries prepared by Tucker, Inc., and reviewed by Harwood & Toole. Indicate which of the items must be provided to management of Tucker by Harwood & Toole.