Within a reasonable time after original issuance, a CPA or firm permit holder shall

Within a reasonable time after original issuance, a CPA or firm permit holder shall furnish to a client, or former client, upon request (subject to the provisions of this rule): (a) a copy of a tax return, (b) a copy of a report, or other document, that was previously issued to or for such client (provided that furnishing such reports to or for such client or former client would not cause the violation of Rule 6.9., Auditing Standards concerning subsequent events), (c) source documents provided by the client; or (d) a copy of the working papers, to the extent that such working papers include records which would ordinarily constitute part of the client’s books and records and are not otherwise available to the client. Examples of records include but are not limited to computer generated books of original entry, general ledgers, subsidiary ledgers, adjusting, closing and reclassification entries, journal entries and depreciation schedules or their equivalent. The information should be provided in the medium in which it is requested if it exists in that format (for example electronic or hard copy). It does not have to be converted to another format.