ROBERTS, Justice.
We here review on certiorari an order of the lower court entered upon petitioners' motion under Rule 1.28, Fla. Rules Civ.Proc., 30 F.S.A., for the production of books, records and accounts of the respondent. The court denied the motion as to a report and audit prepared by a certified public accountant for the respondent on the ground that the report and audit was privileged under the provisions of Sec. 473.15, Fla. Stat. 1955, F.S.A.
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