§ 90.5055, Fla. Stat. — Accountant-Client Privilege
Plain English
Florida recognizes an accountant-client privilege that closely mirrors the lawyer-client privilege. Confidential communications a client makes to a CPA or public accountant to obtain accounting services — and other confidential information given for accounting advice — are privileged, and the client holds it. The exceptions track the familiar pattern: crime-fraud (services sought to commit or plan what the client knew or should have known was a crime or fraud), breach-of-duty disputes between accountant and client, and common-interest matters between joint clients. The big thing to know: this is a Florida privilege — federal law does not recognize an accountant-client privilege at all.
From the Courtroom
Here’s the trap that catches people: those accountant communications you assumed were privileged in Florida state court can be fully discoverable the moment the case is in federal court, which recognizes no accountant-client privilege. Where the case is filed can decide whether the books stay sealed.
Key Points & Authority
- § 90.5055(2), Fla. Stat. — A client may refuse and prevent disclosure of confidential communications and information given to an accountant for accounting services.
- Exceptions (90.5055(4)): crime-fraud, accountant-client breach-of-duty disputes, and common-interest communications among joint clients.
- Federal contrast: there is no federal accountant-client privilege; under Fed. R. Evid. 501 federal courts have declined to recognize one.
Federal Parallel
No federal counterpart. Federal courts do not recognize an accountant-client privilege under Fed. R. Evid. 501. This is one of the sharpest Florida-vs-federal privilege differences — communications protected by § 90.5055 in Florida state court may be discoverable in federal litigation.
About this rule walkthrough
Part of The Evidence Code, hosted by John M. Phillips — Board Certified Civil Trial Lawyer, Court TV analyst, admitted in 8 states + 9 federal districts + SCOTUS.
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Educational only — not legal advice.
Rule Text (verbatim from the Florida Supreme Court)
(1) For purposes of this section, an “accountant” is a certified public accountant or a public accountant; a “client” is any person or entity that consults an accountant to obtain accounting services; and a communication is “confidential” if not intended to be disclosed to third persons other than those furthering the rendition of accounting services or reasonably necessary to transmit it.
(2) A client has a privilege to refuse to disclose, and to prevent any other person from disclosing, the contents of confidential communications with an accountant made in the rendition of accounting services, including other confidential information obtained by the accountant from the client for the purpose of rendering accounting advice.
(3) The privilege may be claimed by the client, a guardian or conservator, the personal representative of a deceased client, a successor/representative of an entity, or the accountant on behalf of the client (authority presumed).
(4) There is no privilege when: (a) the accountant’s services were sought or obtained to enable or aid anyone to commit or plan what the client knew or should have known was a crime or fraud; (b) the communication is relevant to a breach-of-duty issue between accountant and client; or (c) the communication is relevant to a matter of common interest between joint clients, offered in a civil action between them.
Educational reference. Educational only — not legal advice.
What this rule means in plain English
Section 90.5055 recognizes an accountant-client privilege over confidential communications for accounting services, held by the client, subject to crime-fraud, breach-of-duty, and common-interest exceptions — a privilege federal law does not recognize.