1998 Florida Code
TITLE XXXII REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473 Public Accountancy
473.318 Ownership of working papers.
473.318 Ownership of working papers.--All statements, records, schedules, working papers, and memoranda made by a licensee or her or his employee incident to, or in the course of, professional services to a client, except the reports submitted by the licensee to the client and except for records which are part of the client's records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee 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.
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