Attorney Ira Elegant said the petition was filed on behalf of the Miami Heat center in Miami-Dade Circuit Court on Tuesday. It was not immediately clear who is representing Shaunie O'Neal in the case.

The Heat did not have an immediate comment, and Shaquille O'Neal did not respond to a request for comment made through the team.

According to the filing, which was first reported by The Miami Herald on its Web site Tuesday night, Shaquille O'Neal is asking Shaunie O'Neal to provide a "correct accounting of all money, funds, stocks, bonds, and other securities" that she had access to or obtained during the marriage.

They are the parents of six children; Shaquille and Shaunie O'Neal had four together, and each had one other before their Dec. 26, 2002, wedding.

Shaquille O'Neal makes $20 million annually in his contract with the Heat, plus endorsement deals that are estimated to be worth several million more each year. The couple has also listed their home on Miami Beach's posh Star Island for about $32 million, or roughly $13 million more than they paid for it after O'Neal was traded to the Heat by the Los Angeles Lakers before the 2004-05 season.