All contractors need to keep accurate financial and business records for the immediately preceding three years. The relevant statute is F.S. 489.124(1). However, keep in mind that the statute of repose on latent defect claims is 10 years and substantive document should be retained for that period in the event of litigation.
Trenton H. Cotney
Florida Bar Certified Construction Lawyer
Trent Cotney, P.A.
1211 N Franklin St
Tampa, FL 33602