What must be disclosed regarding financial interests?

In the context of Florida laws governing the practice of psychology, the disclosure of financial interests is crucial in maintaining transparency and accountability. The correct answer involves the necessity to disclose the existence of investment interests and relevant entity details. This requirement is in place to prevent conflicts of interest where financial incentives may unduly influence the professional judgment or services provided to clients.

By ensuring that practitioners disclose their investment interests, clients can make informed decisions about their treatment. This disclosure also upholds ethical standards by fostering trust between the psychologist and the client, ensuring that decisions are made with the client’s best interests in mind rather than for financial gain.

The other choices do not align with the primary focus of financial interest disclosure as outlined in Florida regulations. While client names, personal debts, and annual financial statements may involve aspects of a practice's operations, they do not directly pertain to the specific disclosure required regarding financial interests that could influence a psychological practice.