Florida Statute 90.5055 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title VII
EVIDENCE

Chapter 90
EVIDENCE CODE

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F.S. 90.5055

90.5055 Accountant-client privilege.—

(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.

(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.

F.S. 90.5055 on Google Scholar

F.S. 90.5055 on CourtListener

Amendments to 90.5055

Annotations, Discussions, Cases:

Cases Citing Statute 90.5055

Total Results: 13

Florida Hosp. Waterman, Inc. v. Buster

984 So. 2d 478, 2008 WL 596700

Supreme Court of Florida | Filed: Mar 6, 2008 | Docket: 1288177

Cited 68 times | Published

privilege with respect to communications to clergy); § 90.5055, Fla. Stat. (2006) (providing for accountant-client

Cone v. Culverhouse

687 So. 2d 888, 1997 WL 30323

District Court of Appeal of Florida | Filed: Jan 29, 1997 | Docket: 1371053

Cited 4 times | Published

accountant-client privilege has a similar exception in section 90.5055(4)(c), Florida Statutes (1995): 90.5055 Accountant-client

Matter of Mori

1 B.R. 265, 1979 Bankr. LEXIS 807, 5 Bankr. Ct. Dec. (CRR) 957

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 26, 1979 | Docket: 1803668

Cited 4 times | Published

effective July 1, 1979, but has been replaced by Section 90.5055, Florida Statutes, in substantially the same

Hillsborough Holdings Corp. v. Celotex Corp. (In Re Hillsborough Holdings Corp.)

132 B.R. 478, 34 Fed. R. Serv. 216, 1991 Bankr. LEXIS 1433, 1991 WL 204940

United States Bankruptcy Court, M.D. Florida | Filed: Oct 7, 1991 | Docket: 1434746

Cited 3 times | Published

recognizes the accountant/client privilege. Fla.Stat. § 90.5055. The accountant/client privilege requires a communication

Barnett Bank of Tampa, NA v. Muscatell (In Re Muscatell)

93 B.R. 268, 1988 Bankr. LEXIS 1947, 1988 WL 122667

United States Bankruptcy Court, M.D. Florida | Filed: Nov 4, 1988 | Docket: 1834103

Cited 2 times | Published

and the client on the advice of Mr. Agster. Fla.Stat. 90.5055(1), et seq. Based on the foregoing, it is

State v. Avery Topps

142 So. 3d 978, 2014 WL 3730009, 2014 Fla. App. LEXIS 11606

District Court of Appeal of Florida | Filed: Jul 30, 2014 | Docket: 3598

Cited 1 times | Published

clergy (§ 90.505(l)(b)), and accountant-client (§ 90.5055(l)(c)l., 2.). Such language is missing from the

Choice Restaurant Acquisition Ltd. v. Whitley, Inc.

816 So. 2d 1165, 2002 WL 904731

District Court of Appeal of Florida | Filed: May 8, 2002 | Docket: 1557632

Cited 1 times | Published

the accountant/client privilege set forth in section 90.5055, Florida Statutes (1999). This privilege protects:

EDWARD BRINKMANN v. PETRO WELT TRADING

District Court of Appeal of Florida | Filed: Sep 29, 2021 | Docket: 60496868

Published

contrary to the finding of the magistrate. See § 90.5055, Fla. Stat. (2020) (indicating the statutory

Bivins v. Rogers

207 F. Supp. 3d 1321, 2016 WL 4702682, 2016 U.S. Dist. LEXIS 120892

District Court, S.D. Florida | Filed: Sep 7, 2016 | Docket: 64310274

Published

accountants hired by the guardians. See DE 85, Section 90.5055, Florida Statutes, sets forth the accountant-client

Prime Group, LLC, etc., Sheridan 46 Investment Group, LLC v. Jeannette Abbo

171 So. 3d 234, 2015 Fla. App. LEXIS 11960, 2015 WL 4750832

District Court of Appeal of Florida | Filed: Aug 12, 2015 | Docket: 2683569

Published

and GERBER, JJ., concur. 1 . Section 90.5055, Florida Statutes, entitled "Accountant-client

Marcum LLP v. Potamkin

107 So. 3d 1193, 2013 WL 615698, 2013 Fla. App. LEXIS 2609

District Court of Appeal of Florida | Filed: Feb 20, 2013 | Docket: 60228588

Published

925 So.2d 1082, 1091 (Fla. 5th DCA 2006). . § 90.5055, Fla. Stat. (2010). . § 90.510, Fla. Stat. (2010)

Transmark, USA, Inc. v. State, Department of Insurance

631 So. 2d 1112, 1994 Fla. App. LEXIS 1334

District Court of Appeal of Florida | Filed: Jan 12, 1994 | Docket: 64746300

Published

519 (1979) (Commentary on 1978 amendment to § 90.5055 — accountant-client privilege). Here, there is

Multinational Force & Observers v. Arrow Air, Inc.

662 F. Supp. 162

District Court, S.D. Florida | Filed: Jun 9, 1987 | Docket: 1602503

Published

onset, MFO acknowledges that Florida Statute § 90.5055 creates an accountant-client privilege,[1] but