Florida Statute 473.318 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

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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.

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Cases Citing Statute 473.318

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Blum v. Blum, 769 So. 2d 1142 (Fla. 4th DCA 2000).

Published | Florida 4th District Court of Appeal | 2000 Fla. App. LEXIS 13738, 2000 WL 1582753

The closest statute cited, Florida Statutes section 473.318 (1999), allows an accountant to retain his

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