November 13, 2019
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The Florida Statutes

The 2008 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473
PUBLIC ACCOUNTANCY
View Entire Chapter
Section 473.3205, Florida Statutes 2008

473.3205  Commissions or referral fees.--A licensee may not accept or pay a commission or referral fee in connection with the sale or referral of public accounting services as defined in s. 473.302(7)(a) and (c). Any certified public accountant or business entity that is engaged in the practice of public accounting and that accepts a commission for the sale of a product or service to a client must disclose that fact to the client in writing in accordance with rules adopted by the board. However, this section shall not prohibit:

(1)  Payments for the purchase of an accounting practice;

(2)  Retirement payments to individuals formerly engaged in the practice of public accounting or payments to their heirs or estates; or

(3)  Payment of fees to a referring licensee for public accounting services to either the successor licensee or the client in connection with an engagement.

History.--ss. 3, 5, ch. 89-87; s. 4, ch. 91-429; s. 3, ch. 97-35; s. 352, ch. 97-103; s. 11, ch. 98-340.

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