Florida Statute 473.3205 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS

Chapter 473
PUBLIC ACCOUNTANCY

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F.S. 473.3205

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.

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; s. 19, ch. 2009-54.

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Amendments to 473.3205

Annotations, Discussions, Cases:

Cases Citing Statute 473.3205

Total Results: 2

Paoli v. NATHERSON & CO., PA

750 So. 2d 46, 1999 WL 540308

District Court of Appeal of Florida | Filed: Jul 9, 1999 | Docket: 1433066

Cited 3 times | Published

the former company clients, in violation of section 473.3205, Florida Statutes (1993). The paragraph of

Saltmarsh, Cleveland & Gund, P.A. v. Pappas

799 So. 2d 348, 2001 Fla. App. LEXIS 15634, 2001 WL 1355310

District Court of Appeal of Florida | Filed: Nov 6, 2001 | Docket: 64810003

Published

prohibited by section 473.3205, Florida Statutes, as construed by the court in Paoli.1 Section 473.3205 provides: