Florida Statute 90.5055 | Lawyer Caselaw & Research

The 2024 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 Casetext

Amendments to 90.5055

Arrestable Offenses / Crimes under Fla. Stat. 90.5055

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 90.5055.

Annotations, Discussions, Cases:

Cases Citing Statute 90.5055

Total Results: 11

EDWARD BRINKMANN v. PETRO WELT TRADING

Court: Fla. Dist. Ct. App. | Date Filed: 2021-09-29T00:53:00-07:00

Snippet: contrary to the finding of the magistrate. See § 90.5055, Fla. Stat. (2020) (indicating the statutory privilege…assert the privilege on behalf of the client. § 90.5055(3). And, in this case, it is unclear whether the…attorney-client, see § 90.502, or accountant-client, see § 90.5055, privileges on its own behalf. Consequently, as

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

Court: Fla. Dist. Ct. App. | Date Filed: 2015-08-12T00:00:00-07:00

Citation: 171 So. 3d 234, 2015 Fla. App. LEXIS 11960

Snippet: GERBER, JJ., concur. 1 . Section 90.5055, Florida Statutes, entitled "Accountant-client…purpose of rendering accounting advice. § 90.5055(2), Fla. Stat. (2015). 4D15-1688 District

State v. Avery Topps

Court: Fla. Dist. Ct. App. | Date Filed: 2014-07-30T00:00:00-07:00

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

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

Marcum LLP v. Potamkin

Court: Fla. Dist. Ct. App. | Date Filed: 2013-02-20T00:00:00-08:00

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

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

Florida Hosp. Waterman, Inc. v. Buster

Court: Fla. | Date Filed: 2008-03-06T00:00:00-08:00

Citation: 984 So. 2d 478

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

Segarra v. Segarra

Court: Fla. Dist. Ct. App. | Date Filed: 2006-06-28T00:53:00-07:00

Citation: 932 So. 2d 1159

Snippet: privilege. See §§ 90.502, 90.503, 90.504, 90.505, 90.5055, Fla. Stat. (2004). The patient, client, or penitent

Choice Restaurant Acquisition Ltd. v. Whitley, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2002-05-08T00:53:00-07:00

Citation: 816 So. 2d 1165

Snippet: accountant/client privilege set forth in section 90.5055, Florida Statutes (1999). This privilege protects…purposes of rendering the accounting advice. § 90.5055(2), Fla. Stat. (1999). It is true that the privilege

KPMG Peat Marwick v. NAT. UNION FIRE INS. CO.

Court: Fla. | Date Filed: 2000-07-13T00:53:00-07:00

Citation: 765 So. 2d 36

Snippet: QUINCE, JJ., concur. NOTES [1] See §§ 90.502, 90.5055 Fla. Stat. (1999). [2] R. Regulating Fla. Bar

Cone v. Culverhouse

Court: Fla. Dist. Ct. App. | Date Filed: 1997-01-28T23:53:00-08:00

Citation: 687 So. 2d 888

Snippet: similar exception in section 90.5055(4)(c), Florida Statutes (1995): 90.5055 Accountant-client privilege…interest" exception found in sections 90.502 and 90.5055, Florida Statutes (1995). That exception requires

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

Court: Fla. Dist. Ct. App. | Date Filed: 1994-01-12T00:00:00-08:00

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

Snippet: (Fla. 1st DCA 1991). Sections 90.502(4)(e) and 90.5055(4)(c), Florida Statutes (1991), provide an exception… exceptions found at sections 90.502(4)(e) and 90.5055(4)(c) apply regardless of whether or not both clients… 519 (1979) (Commentary on 1978 amendment to § 90.5055 — accountant-client privilege). Here, there is …privileges contained in sections 90.502(4)(e) and 90.5055(4)(e), the trial court did not depart from the …clients or their successors in interest. Section 90.5055(4)(c) provides an almost identical exception to

Paper Corporation of America v. Schneider

Court: Fla. Dist. Ct. App. | Date Filed: 1990-07-17T00:53:00-07:00

Citation: 563 So. 2d 1134

Snippet: barred by the accountant-client privilege. §§ 90.5055, 473.316, Fla. Stat. (1989). We reverse the order