Short answer: Florida gives clients a statutory privilege over confidential communications with their accountant, including other confidential information obtained to render accounting advice. The client holds the privilege, so the firm can't waive it on the client's behalf.
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What the statute says
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', and the privilege extends to other confidential information obtained from the client to render accounting advice (Fla. Stat. § 473.316).
Why it matters for licensing
Because the client holds the privilege, anything it covers stays out of a license unless the client agrees. The accountant can claim the privilege only on the client's behalf.
Federal rules apply too
Tax return information is covered nationwide by IRC 7216 and its consent rules (26 CFR 301.7216-3). Mode lists accounting at 15+ employees (Mode).
This is general information, not legal advice. Talk to your own attorney or compliance advisor before you share or license any records.
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Frequently asked questions
Is Florida stricter than other states?
States differ in form. Compare your board's rule with counsel; we summarize only what we've read.
Does this cover non-CPA staff?
Rules usually reach partners, employees and others in the firm. Check the exact text.
Sources
- Florida Statutes § 473.316, Communications between the accountant and client privilegedflsenate.gov
- 26 CFR § 301.7216-3, Disclosure or use permitted only with the taxpayer's consent (Cornell LII)law.cornell.edu
- Mode / BizBuyData referral pagebizbuydata.com
Referral-fee disclosure: we may be paid by a program if your company signs with it after using this site. General information only, not legal advice.
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