Florida Statutes
Chapter 473 - Public Accountancy
473.318 - Ownership of Working Papers.

History.—ss. 17, 25, ch. 79-202; ss. 2, 3, ch. 81-318; ss. 10, 11, ch. 85-9; s. 4, ch. 91-429; s. 351, ch. 97-103; s. 16, ch. 2009-54.

Structure Florida Statutes

Florida Statutes

Title XXXII - Regulation of Professions and Occupations

Chapter 473 - Public Accountancy

473.301 - Purpose.

473.302 - Definitions.

473.303 - Board of Accountancy.

473.3035 - Division of Certified Public Accounting.

473.304 - Rules of Board; Powers and Duties; Legal Services.

473.305 - Fees.

473.306 - Examinations.

473.3065 - Clay Ford Scholarship Program; Certified Public Accountant Education Minority Assistance Advisory Council.

473.308 - Licensure.

473.309 - Practice Requirements for Partnerships, Corporations, and Limited Liability Companies; Business Entities Practicing Public Accounting.

473.3101 - Licensure of Firms or Public Accounting Firms.

473.311 - Renewal of License.

473.312 - Continuing Education.

473.3125 - Peer Review.

473.313 - Inactive Status.

473.314 - Temporary License.

473.3141 - Certified Public Accountants Licensed in Other States.

473.315 - Independence, Technical Standards.

473.316 - Communications Between the Accountant and Client Privileged.

473.318 - Ownership of Working Papers.

473.319 - Contingent Fees.

473.3205 - Commissions or Referral Fees.

473.321 - Fictitious Names.

473.322 - Prohibitions; Penalties.

473.323 - Disciplinary Proceedings.