A. All statements, records, schedules, working papers and memoranda prepared by a registrant or a partner, shareholder, officer, director, member, manager or employee of a registrant incidental to or in the course of rendering professional services to a client while a registrant are and shall remain the property of the registrant, except:

1. 1. In the case of an express agreement between the registrant and the client to the contrary.
2. 2. The reports submitted by the registrant to the client.
3. 3. Records that are part of the client's records.

C. On request with reasonable notice, a registrant shall timely furnish to a client or former client:

1. 1. A copy of the registrant's working papers, to the extent that the working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client.
2. 2. Any accounting or other records belonging to, or obtained from or on behalf of, the client that the registrant removed from the client's premises or received for the client's account. The registrant may make and retain copies of these documents if they form the basis for work done by the registrant.