Fla. Stat. 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.

Source: Section 473.318 — Ownership of working papers, https://www.­flsenate.­gov/Laws/Statutes/2024/0473.­318 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 473.318. Ownership of working papers's source at flsenate​.gov