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https://www.aicpa.org/content/aicpa

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Unless a CPA and the client have agreed to the contrary, when a client makes a request for CPA prepared records or a CPA's work products that are in the CPA's custody or control that have not previously been provided to the client, the CPA shall provide CPA prepared records relating to a completed and issued work product to the client, except....

A. if no current litigation exists concerning the engagement or CPA's work.

B. if the work product is complete.

C. if fees are due to the CPA for the specific work product.

D. if in the case of audit work, no issues exist.

BOTH B & D were marked incorrect

Find the CPA Firm Williams Overman Pierce, LLP (Raleigh). What is the date of the last Peer Review?

	A.	02/21/2018
	B.	02/21/2019
	C.	02/21/2017
	D.	02/21/2020

BOTH B & C were marked wrong