Taking copy of WPs when you leave firm

Ed. note: we're not suggesting anyone do this. Ever. We're highlighting this question so you all can tell this person why.

Someone I know is leaving to a different firm and took copies of his engagement WPs purely just for future reference on procedures and analysis performed. I know it's prohibited, but I really don't see how it could be morally wrong as long as it doesnt fall into the wrong hands. Your thoughts?

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