A client calls you and says he refuses to pay for the audit because after thinking over the fees he has decided they are high. He wants you to provide your work papers so he can take them to another, less expensive, auditor. You communicate with the client that the work papers property of the: Auditor and do not have to be given to the client Client since the auditor works for the client, however a civil law suit must be filed State authorities that regulate the audit profession in the state where the audit was performed so the client needs to contact the state to obtain the work papers SEC and AICPA so the client would need to contact either of these agencies