The 2023 Florida Statutes (including Special Session C)

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 from cite.case.law:

BIVINS, v. ROGERS, Jr., 207 F. Supp. 3d 1321 (S.D. Fla. 2016)

. . . See DE 85, Section 90.5055, Florida Statutes, sets forth the accountant-client privilege. . . . Stat. § 90.5055. . . . Further, Florida’s accountant-client privilege under Section 90.5055, Florida Statutes, protects only . . . Stat. § 90.5055(3)(a). . . . Additionally, under Section 90.5055(3)(b) and the unique facts of this case, the guardians may assert . . .

PRIME GROUP, LLC, LLC, LLC, LLC, LLC, LLC, LLC, d b a LLC, LLC, LLC, LLC, II, LLC, III, LLC, Y, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, LLC, v. ABBO,, 171 So. 3d 234 (Fla. Dist. Ct. App. 2015)

. . . Section 90.5055, Florida Statutes, entitled "Accountant-client privilege,” states in relevant part that . . . information obtained by the accountant from the client for the purpose of rendering accounting advice. § 90.5055 . . .

STATE v. TOPPS,, 142 So. 3d 978 (Fla. Dist. Ct. App. 2014)

. . . violence advocate-victim (§ 90.5036(l)(d)l„ 2.), clergy (§ 90.505(l)(b)), and accountant-client (§ 90.5055 . . .

MARCUM LLP, v. POTAMKIN,, 107 So. 3d 1193 (Fla. Dist. Ct. App. 2013)

. . . . § 90.5055, Fla. Stat. (2010). . § 90.510, Fla. Stat. (2010). ." . . .

FLORIDA HOSPITAL WATERMAN, INC. v. M. BUSTER, v., 984 So. 2d 478 (Fla. 2008)

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

A. SEGARRA, III, v. SEGARRA,, 932 So. 2d 1159 (Fla. Dist. Ct. App. 2006)

. . . See §§ 90.502, 90.503, 90.504, 90.505, 90.5055, Fla. Stat. (2004). . . .

CHOICE RESTAURANT ACQUISITION LTD. a v. WHITLEY, INC. f k a a, 816 So. 2d 1165 (Fla. Dist. Ct. App. 2002)

. . . relevant, it does not follow that relevancy trumps the accountant/elient privilege set forth in section 90.5055 . . . information obtained by the accountant from the client for the purposes of rendering the accounting advice. § 90.5055 . . .

KPMG PEAT MARWICK, v. NATIONAL UNION FIRE INSURANCE COMPANY OF PITTSBURGH, PENNSYLVANIA,, 765 So. 2d 36 (Fla. 2000)

. . . See §§ 90.502, 90.5055 Fla. Stat. (1999). . R. Regulating Fla. Bar 4-1.3 cmt. .R. Regulating Fla. . . .

M. CONE, Jr. F. v. CULVERHOUSE, F. F. Jr. F. STORY M. F. v. CULVERHOUSE, F. F. Jr. M. CONE, Jr. a P. A. P. A. v. CULVERHOUSE,, 687 So. 2d 888 (Fla. Dist. Ct. App. 1997)

. . . an overly expansive interpretation of the “common interest” exception found in sections 90.502 and 90.5055 . . . The accountant-client privilege has a similar exception in section 90.5055(4)(c), Florida Statutes (1995 . . . ): 90.5055 Accountant-client privilege.— (4) There is no accountant-client privilege under this section . . .

In HILLSBOROUGH HOLDINGS CORPORATION, CELOTEX CORPORATION, v. HILLSBOROUGH HOLDINGS CORPORATION,, 176 B.R. 223 (M.D. Fla. 1994)

. . . . § 90.5055. . . . containing PW analysis and notation merited the protection of Florida Statutes, Sections 473.316 and 90.5055 . . .

TRANSMARK, USA, INC. C. a F. D. N. Jr. a J. v. STATE DEPARTMENT OF INSURANCE, As Of a a a d b a C. B. R., 631 So. 2d 1112 (Fla. Dist. Ct. App. 1994)

. . . Sections 90.502(4)(e) and 90.5055(4)(c), Florida Statutes (1991), provide an exception to the attorney-client . . . Contrary to Transmark’s contention, the exceptions found at sections 90.502(4)(e) and 90.5055(4)(c) apply . . . See also 6B Fla.Stat.Ann. 519 (1979) (Commentary on 1978 amendment to § 90.5055 — accountant-client privilege . . . exceptions to the attorney-client and accountant-client privileges contained in sections 90.502(4)(e) and 90.5055 . . . Section 90.5055(4)(c) provides an almost identical exception to the accountant client-privilege, stating . . .

In HILLSBOROUGH HOLDINGS CORPORATION, HILLSBOROUGH HOLDINGS CORPORATION, v. CELOTEX CORPORATION,, 132 B.R. 478 (Bankr. M.D. Fla. 1991)

. . . . § 90.5055. . . . Fla.Stat. § 90.5055(1)(c). . . .

PAPER CORPORATION OF AMERICA d b a v. J. SCHNEIDER, 563 So. 2d 1134 (Fla. Dist. Ct. App. 1990)

. . . . §§ 90.5055, 473.316, Fla.Stat. (1989). . . .

In C. MUSCATELL, BARNETT BANK OF TAMPA, NA, v. C. MUSCATELL,, 93 B.R. 268 (Bankr. M.D. Fla. 1988)

. . . that inasmuch as the State of Florida expressly recognizes the accountant/client privilege, Fla.Stat. 90.5055 . . .

MULTINATIONAL FORCE AND OBSERVERS, v. ARROW AIR, INC., 662 F. Supp. 162 (S.D. Fla. 1987)

. . . At the onset, MFO acknowledges that Florida Statute § 90.5055 creates an accountant-client privilege, . . . F.S. 90.5055(4)(a). . . . Florida Statute 90.5055(4)(a) provides: (4) There is no accountant-client privilege under this section . . . Florida Statute § 90.5055(4)(a) is, rather obviously, based upon the common law crime-fraud exception . . .

INDEPENDENT PETROCHEMICAL CORPORATION, v. AETNA CASUALTY AND SURETY COMPANY,, 117 F.R.D. 292 (D.D.C. 1987)

. . . . § 90.5055, to the extent relevant, provides: (2) A client has a privilege to refuse to disclose, and . . .

NASHVILLE CITY BANK AND TRUST COMPANY, v. RELIABLE TRACTOR, INC. NASHVILLE CITY BANK AND TRUST COMPANY, v. ALBANY TRACTOR COMPANY, NASHVILLE CITY BANK AND TRUST COMPANY, v. FLINT EQUIPMENT CO., 90 F.R.D. 709 (M.D. Ga. 1981)

. . . . § 90.5055 create a privilege for all confidential communications between an accountant and a client . . . Florida by statute (Fla.Stat. § 90.5055(4)(c)) and Georgia by case law (Gearhart v. . . . The commentary to Fla.Stat. § 90.5055(4)(c) contains a similar explanation of this exception to the privilege . . .

In E. MORI,, 1 B.R. 265 (Bankr. S.D. Fla. 1979)

. . . accountant-client privilege has been repealed effective July 1, 1979, but has been replaced by Section 90.5055 . . . Section 90.5055, Florida Statutes, provides in pertinent part: . (2) A client has a privilege to refuse . . .