The 2023 Florida Statutes (including Special Session C)

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

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F.S. 473.318

473.318 Ownership of working papers.—All statements, records, schedules, working papers, and memoranda made by a certified public accountant or firm or her or his employee incident to, or in the course of, professional services to a client, except the reports submitted by the certified public accountant or firm to the client and except for records which are part of the client’s records, shall be and remain the property of the certified public accountant or firm in the absence of an express agreement between the certified public accountant or firm and the client to the contrary.

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.

F.S. 473.318 on Google Scholar

F.S. 473.318 on Casetext

Amendments to 473.318

Arrestable Offenses / Crimes under Fla. Stat. 473.318

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 473.318.

Annotations, Discussions, Cases:

Cases from cite.case.law:

J. BLUM, v. BLUM, 769 So. 2d 1142 (Fla. Dist. Ct. App. 2000)

. . . The closest statute cited, Florida Statutes section 473.318 (1999), allows an accountant to retain his . . . Section 473.318 speaks to the issue of the accountant’s papers but does not address whether an accountant . . .