In no case shall source documents be withheld from clients; however, the CPA or

In no case shall source documents be withheld from clients; however, the CPA or firm permit holder shall not be compelled to surrender work products for which he has not been compensated. A CPA or firm permit holder shall also be permitted to collect in advance of issuance a reasonable fee for time and expenses of issuing or reproducing a return and/or report referred to above.