We have never had this request below and a little worried to be honest.
We prepared the accounts for a property business (Ltd) then they suddenly left owing us a few hundred pounds which we just wrote off. We provided the professional clearance and the client new accountant seemed happy with everything we had provided.
Suddenly we got a email from the client wanting our working papers which I believe belong to us not them.
We never really carried out the book-keeping as such as we were never given the source records. Engagement letter doensn't mention book-keeping.
We basically produced the rental accounts from the bank statements which he had just written down some vague comments as he has never used a computer before in his life.
I spoke to a solicitor and they think the workng papers belong to us but he is insisting they belong to him. I don't trust this guy and don't know why he needs them as I thought his accountant would have requested them not that we would be ready to release them anyway. If working papers were so vital then I would have thought they would be part of every professional clearance