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Florida Statute 473.318 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
Statute is currently reporting as:
F.S. 473.318 Case Law from Google Scholar Google Search for Amendments to 473.318

The 2024 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473
PUBLIC ACCOUNTANCY
View Entire Chapter
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 Citing Statute 473.318

Total Results: 1

Blum v. Blum

Court: District Court of Appeal of Florida | Date Filed: 2000-10-25

Citation: 769 So. 2d 1142, 2000 Fla. App. LEXIS 13738, 2000 WL 1582753

Snippet: closest statute cited, Florida Statutes section 473.318 (1999), allows an accountant to retain his or her