Final answer:
The correct answer is True. A CPA must return a client's records upon request.
Step-by-step explanation:
The correct answer is a) True. A Certified Public Accountant (CPA) is ethically bound to return a client's records upon request. Failure to do so would be considered an act discreditable to the profession. This is because returning the records is crucial for the client's business operations and compliance with legal and regulatory requirements.