Telcom Industries engages Welsh & Co$.,$ CPAs, to audit its annual financial statements. Welsh suggests a $$going concern$$ opinion. Before Welsh is able to complete the audit, Telcom terminates the relationship and requests that the audited financial statements be provided to Telcom. What action should Welsh take under the $$Records Requests$$ interpretation?

A$.$ Welsh should withhold its audit report if it does not comply with professional standards. B$.$ Welsh should file a complaint with the Department of Consumer Affairs. C$.$ Welsh should issue an unqualified audit opinion without resolving the going concern issue. D$.$ Welsh should release the audit report only if Telcom pays its fees in full.