CopyCited 68 times | Published | Supreme Court of Florida | 2008 WL 596700
...(2006) (providing for sexual assault counselor-victim privilege); §
90.5036, Fla. Stat. (2006) (providing for domestic violence advocate-victim privilege); §
90.504, Fla. Stat. (2006) (providing for husband-wife privilege); §
90.505, Fla. Stat. (2006) (providing for privilege with respect to communications to clergy); §
90.5055, Fla....
CopyCited 4 times | Published | United States Bankruptcy Court, S.D. Florida. | 1979 Bankr. LEXIS 807, 5 Bankr. Ct. Dec. (CRR) 957
...The disclosure contemplated herein shall be completed no later than fifteen (15) days from entry of this Order. NOTES [1] Section 473.141, Florida Statutes, which provides for an accountant-client privilege has been repealed effective July 1, 1979, but has been replaced by Section 90.5055, Florida Statutes, in substantially the same form. [2] Rule 917, Federal Rules of Bankruptcy Procedure, makes the Federal Rules of Evidence applicable herein. [3] Section 90.5055, Florida Statutes, provides in pertinent part: ....
CopyCited 4 times | Published | Florida 2nd District Court of Appeal | 1997 WL 30323
...This includes matters in which the professionals provided common representation for Mrs. Culverhouse and other persons or entities. We conclude, however, that both trial courts have adopted an overly expansive interpretation of the "common interest" exception found in sections
90.502 and
90.5055, Florida Statutes (1995)....
...sors in interest, if the communication was made by any of them to a lawyer retained or consulted in common when offered in a civil action between the clients or their successors in interest. 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 when: ....
CopyCited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 34 Fed. R. Serv. 216, 1991 Bankr. LEXIS 1433, 1991 WL 204940
...In re Tidewater Group, Inc.,
65 B.R. 179 (Bankr. N.D.Ga.1986). Russell Bankruptcy Evidence Manual § 501.4 (1990). In this instance, the rule of decision of corporate veil-piercing issues is clearly law of Florida, which recognizes the accountant/client privilege. Fla.Stat. §
90.5055. The accountant/client privilege requires a communication made in confidence and not information furnished to accountants or by the accountants, intended to be disclosed to third parties. Fla.Stat. §
90.5055(1)(c)....
CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 1988 Bankr. LEXIS 1947, 1988 WL 122667
...Second, his refusal to answer any questions pertaining to the financial affairs and his involvement with the Debtor was based on the invocation of the privilege accorded generally in this State to communications between a certified public accountant and the client on the advice of Mr. Agster. Fla.Stat. 90.5055(1), et seq....
...vision thereof shall be determined in accordance with State law. *271 Seizing on the language of the last sentence of the Rule, Mr. Agster contends that inasmuch as the State of Florida expressly recognizes the accountant/client privilege, Fla.Stat. 90.5055(1), et seq., his invocation of this privilege was appropriate and made in good faith....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2002 WL 904731
...s relevant so, therefore, I'm going to deny the motion for protective order and require that the information be produced. Although the information may be relevant, it does not follow that relevancy trumps the accountant/client privilege set forth in section 90.5055, Florida Statutes (1999)....
...f 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 purposes of rendering the accounting advice. § 90.5055(2), Fla....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2014 WL 3730009, 2014 Fla. App. LEXIS 11606
...the Florida privileges,
i.e., lawyer-client privilege (§
90.502(1)(c)1., 2.), sexual assault counselor-victim
(§
90.5035(1)(e)1., 2., 3.), domestic violence advocate-victim (§
90.5036(1)(d)1.,
2.), clergy (§
90.505(1)(b)), and accountant-client (§
90.5055(1)(c)1., 2.)....
CopyPublished | District Court of Appeal of Florida
contrary to the finding of the magistrate. See §
90.5055, Fla. Stat. (2020) (indicating the statutory
CopyPublished | District Court, S.D. Florida
...Notwithstanding these laudable efforts, the parties failed to reach an agreement. Of course, this is not unexpected in light of the high emotion that has permeated this litigation. It, therefore, becomes incumbent upon this Court to resolve the present controversies. At the onset, MFO acknowledges that Florida Statute § 90.5055 creates an accountant-client privilege, [1] but argues that it does not apply because the Plaintiff has pled and, with the assistance of the present documents, will prove fraud [2] at trial. F.S. 90.5055(4)(a)....
...ice to turn smoothly."); compare, Savino v. Luciao,
92 So.2d 817 (Fla.1957). 2. The issues and evidence of this case fall squarely within the ambit of the fraud exception and therefore, the accountant-client privilege does not apply. Florida Statute
90.5055(4)(a) provides: (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....
...1,
53 S.Ct. 465,
77 L.Ed. 993 (1933). Indeed, this principle has been applied consistently and is now known as the crime or fraud exception to the attorney-client privilege. See, generally, Wigmore on Evidence § 2298 (McNaughton, Ken 1961). Florida Statute §
90.5055(4)(a) is, rather obviously, based upon the common law crime-fraud exception....
CopyPublished | Florida 1st District Court of Appeal | 1994 Fla. App. LEXIS 1334
519 (1979) (Commentary on 1978 amendment to §
90.5055 — accountant-client privilege). Here, there is
CopyPublished | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 11960, 2015 WL 4750832
...the court determined that petitioners waived the accountant-client
privilege without conducting an evidentiary hearing either on that date or
at the September 16, 2014 hearing. Eight Hundred, Inc. v. Fla. Dep’t of
Revenue,
837 So. 2d 574, 576 (Fla. 1st DCA 2003).
1 Section
90.5055, Florida Statutes, entitled “Accountant-client privilege,” states
in relevant part that
(2) A client has a privilege to refuse to disclose, and to prevent any
other person from disclosing, the contents of confidenti...
...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.
§ 90.5055(2), Fla....
