The Miami Heat player, 35, filed a divorce petition through his lawyer Ira Elegant in Miami-Dade Circuit Court in Florida on Tuesday.
O'Neal's petition shows the couple signed a prenuptial agreement ahead of their December 2002 wedding in Beverly Hills.
O'Neal accuses his estranged wife of being "secretive about her assets...particularly with respect to certain properties owned or titled in either (her) name alone or in other entities".
The sports star is demanding Nelson give lawyers "correct accounting of all money, funds, stocks, bonds, and other securities (including bearer securities)" she obtained during their marriage.
O'Neal has recommended his wife take "primary residential custody" of their four children--Shareef, 7; Amirah, 5; Shaqir, 4; and Me'Arah, 1.
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