Florida Statutes
Fla. Stat. § 473.318 (2025)
Ownership of working papers.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 1
case, 2000–2000 · leading case: Blum v. Blum, 769 So. 2d 1142 (Fla. 4th DCA 2000).
Blum v. Blum, 769 So. 2d 1142 (Fla. 4th DCA 2000). “The closest statute cited, Florida Statutes section 473.318 (1999), allows an accountant to retain his or her own papers “except for records which are part of the client’s records.”
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