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If a CPA prepares a tax return for a client (the CPAs work) and refuses to release the tax return to the client until a past due bill is paid, is this in violation of Board rules?

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If a CPA prepares a tax return for a client (the CPAs work) and refuses to release the tax return to the client until a past due bill is paid, is this in violation of Board rules?

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No, the tax return is the CPA’s work product and therefore it is not a violation of any law or rule. However, upon the client’s request, the CPA must return any client records.

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