Latest version.
- 1(1) 2For purposes of this section:7(a) 8An “accountant” is a certified public accountant or a public accountant.19(b) 20A “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.49(c) 50A communication between an accountant and the accountant’s client is “confidential” if it is not intended to be disclosed to third persons other than:741. 75Those to whom disclosure is in furtherance of the rendition of accounting services to the client.912. 92Those reasonably necessary for the transmission of the communication.101(2) 102A 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.168(3) 169The privilege may be claimed by:175(a) 176The client.178(b) 179A guardian or conservator of the client.186(c) 187The personal representative of a deceased client.194(d) 195A 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.223(e) 224The accountant, but only on behalf of the client. The accountant’s authority to claim the privilege is presumed in the absence of contrary evidence.248(4) 249There is no accountant-client privilege under this section when:258(a) 259The 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.292(b) 293A 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.320(c) 321A 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.
