The Philippine Accountancy Act of 2004
provides that all Working papers made
during an audit shall be the property of the
auditor. These working papers shall include
the following, except:
a. Working papers prepared by the CPA and
his staff.
b. Analysis and schedule prepared and
submitted to the auditor by his client's
staff.
c. Excerpts or copies of documents
furnished to the auditor.
d. Any report submitted by the auditor
to his client.
provides that all Working papers made
during an audit shall be the property of the
auditor. These working papers shall include
the following, except:
a. Working papers prepared by the CPA and
his staff.
b. Analysis and schedule prepared and
submitted to the auditor by his client's
staff.
c. Excerpts or copies of documents
furnished to the auditor.
d. Any report submitted by the auditor
to his client.