I am guessing that it is self-explanatory; it is the data collected from the work done with audits, spreadsheets, reviews, attests, etc.
I have to write about my state's code of ethics, and I must describe my state's handling of work product. For example, some questions I must answer: Is a work product resulting from a client confidential? When can it be disclosed (IRS, subpoena)?
"Rocinante" wrote
Not necessarily. Those items are often the clients data and source documents, and belong to the client. Your copies however.......a questionable area to be sure, because they support your opinion and work.
The CPA's work product is the tax return, financial statements, review and audit report, etc........
Your work files contain copies of client data, your own worksheets and programs, etc. Those are your documents.
I can't imagine what we do that's not confidential in nature.
Finished product can be disclosed upon the clients request or through a court order.
What else someone gets to see would be determined by the facts and circumstances.
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