(1) For purposes of this section:
(a) An “accountant” is a certified public accountant or a public accountant.
(b) A “client” is any person, public officer, corporation, association, or other organization or entity, either public or private, who consults an accountant with the purpose of obtaining accounting services.
(c) A communication between an accountant and the accountant’s client is “confidential” if it is not intended to be disclosed to third persons other than:
1. Those to whom disclosure is in furtherance of the rendition of accounting services to the client.
2. Those reasonably necessary for the transmission of the communication.
(2) A client has a privilege to refuse to disclose, and to prevent any other person from disclosing, the contents of confidential communications with an accountant when such other person learned of the communications because they were made in the rendition of accounting services to the client. This privilege includes other confidential information obtained by the accountant from the client for the purpose of rendering accounting advice.
(3) The privilege may be claimed by:
(a) The client.
(b) A guardian or conservator of the client.
(c) The personal representative of a deceased client.
(d) A successor, assignee, trustee in dissolution, or any similar representative of an organization, corporation, or association or other entity, either public or private, whether or not in existence.
(e) The accountant, but only on behalf of the client. The accountant’s authority to claim the privilege is presumed in the absence of contrary evidence.
(4) There is no accountant-client privilege under this section when:
(a) The services of the accountant were sought or obtained to enable or aid anyone to commit or plan to commit what the client knew or should have known was a crime or fraud.
(b) A communication is relevant to an issue of breach of duty by the accountant to the accountant’s client or by the client to his or her accountant.
(c) A communication is relevant to a matter of common interest between two or more clients, if the communication was made by any of them to an accountant retained or consulted in common when offered in a civil action between the clients.
History.—s. 12, ch. 78-361; s. 2, ch. 78-379; s. 478, ch. 95-147.
Structure Florida Statutes
90.103 - Scope; Applicability.
90.105 - Preliminary Questions.
90.106 - Summing Up and Comment by Judge.
90.107 - Limited Admissibility.
90.108 - Introduction of Related Writings or Recorded Statements.
90.201 - Matters Which Must Be Judicially Noticed.
90.202 - Matters Which May Be Judicially Noticed.
90.203 - Compulsory Judicial Notice Upon Request.
90.204 - Determination of Propriety of Judicial Notice and Nature of Matter Noticed.
90.205 - Denial of a Request for Judicial Notice.
90.206 - Instructing Jury on Judicial Notice.
90.207 - Judicial Notice by Trial Court in Subsequent Proceedings.
90.301 - Presumption Defined; Inferences.
90.302 - Classification of Rebuttable Presumptions.
90.303 - Presumption Affecting the Burden of Producing Evidence Defined.
90.304 - Presumption Affecting the Burden of Proof Defined.
90.401 - Definition of Relevant Evidence.
90.402 - Admissibility of Relevant Evidence.
90.4025 - Admissibility of Paternity Determination in Certain Criminal Prosecutions.
90.4026 - Statements Expressing Sympathy; Admissibility; Definitions.
90.403 - Exclusion on Grounds of Prejudice or Confusion.
90.404 - Character Evidence; When Admissible.
90.405 - Methods of Proving Character.
90.407 - Subsequent Remedial Measures.
90.408 - Compromise and Offers to Compromise.
90.409 - Payment of Medical and Similar Expenses.
90.410 - Offer to Plead Guilty; Nolo Contendere; Withdrawn Pleas of Guilty.
90.501 - Privileges Recognized Only as Provided.
90.5015 - Journalist’s Privilege.
90.502 - Lawyer-Client Privilege.
90.5021 - Fiduciary Lawyer-Client Privilege.
90.503 - Psychotherapist-Patient Privilege.
90.5035 - Sexual Assault Counselor-Victim Privilege.
90.5036 - Domestic Violence Advocate-Victim Privilege.
90.5037 - Human Trafficking Victim Advocate-Victim Privilege.
90.504 - Husband-Wife Privilege.
90.505 - Privilege With Respect to Communications to Clergy.
90.5055 - Accountant-Client Privilege.
90.506 - Privilege With Respect to Trade Secrets.
90.507 - Waiver of Privilege by Voluntary Disclosure.
90.508 - Privileged Matter Disclosed Under Compulsion or Without Opportunity to Claim Privilege.
90.509 - Application of Privileged Communication.
90.510 - Privileged Communication Necessary to Adverse Party.
90.601 - General Rule of Competency.
90.603 - Disqualification of Witness.
90.604 - Lack of Personal Knowledge.
90.605 - Oath or Affirmation of Witness.
90.606 - Interpreters and Translators.
90.6063 - Interpreter Services for Deaf Persons.
90.607 - Competency of Certain Persons as Witnesses.
90.609 - Character of Witness as Impeachment.
90.610 - Conviction of Certain Crimes as Impeachment.
90.611 - Religious Beliefs or Opinions.
90.612 - Mode and Order of Interrogation and Presentation.
90.613 - Refreshing the Memory of a Witness.
90.614 - Prior Statements of Witnesses.
90.615 - Calling Witnesses by the Court.
90.616 - Exclusion of Witnesses.
90.701 - Opinion Testimony of Lay Witnesses.
90.702 - Testimony by Experts.
90.703 - Opinion on Ultimate Issue.
90.704 - Basis of Opinion Testimony by Experts.
90.705 - Disclosure of Facts or Data Underlying Expert Opinion.
90.706 - Authoritativeness of Literature for Use in Cross-Examination.
90.801 - Hearsay; Definitions; Exceptions.
90.803 - Hearsay Exceptions; Availability of Declarant Immaterial.
90.804 - Hearsay Exceptions; Declarant Unavailable.
90.805 - Hearsay Within Hearsay.
90.806 - Attacking and Supporting Credibility of Declarant.
90.901 - Requirement of Authentication or Identification.
90.903 - Testimony of Subscribing Witness Unnecessary.
90.952 - Requirement of Originals.
90.953 - Admissibility of Duplicates.
90.954 - Admissibility of Other Evidence of Contents.