Client has several limited company and sole trader businesses. I have prepared accounts for Ltd Co but cannot get client to discuss and agree figures (Same position for his personal tax return 2010). He has cancelled numerous appointments.I have prepared vat returns and draft figures for all businesses up to date. Client is unhappy with figures provided and has informed me he is going to a new agent,whom he wishes to finalise and submit the company accounts and all other accounts and has requested the return of all books & records.He has categorically stated that he does not wish me to do anything more on his behalf.I have been paid for all bookkeeping ie vat returns etc up to date.What is my position with regards to the "working papers" for this bookkepping. Is the client entitled to receive them along with the prime records? Do I need to do anything else other than "disengagement letter" incorporating the clients request for "nothing more to be done with immediate effect" Any guidance greatly appreciated.