Florida § 473.3205 - Commissions or referral fees.
Full text of Florida Florida Statutes § 473.3205 — Commissions or referral fees., with citation guidance and answers to common questions.
§ 473.3205. Commissions or referral fees.
A certified public accountant or firm 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(8)(a) and (c). Any certified public accountant or firm 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 certified public accountant or firm for public accounting services to the successor certified public accountant or firm or the client in connection with an engagement.
Frequently Asked Questions About Florida § 473.3205
What does Florida Statutes § 473.3205 cover?
Section 473.3205 ("Commissions or referral fees.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 473.3205?
A common citation format is "Florida Statutes § 473.3205" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 473.3205 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.