Fla. Admin. Code R. 61H1-23.001
A certified public accountant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed to contravene or contradict any of the provisions of chapter 473, F.S., or the rules promulgated thereto, or to relieve a certified public accountant of his or her obligation provided in these laws and rules. Furthermore, this rule shall not prohibit either a confidential review of a certified public accountant's professional practice as a part of a peer review program or compliance with a lawful court or Board order.
Fla. Admin. Code Ann. R. 61H1-23.001
Rulemaking Authority 473.304, 473.315, 473.316 FS. Law Implemented 473.315, 473.316, 473.3125(1)(b) FS.