Florida Statutes

Fla. Stat. § 473.3205 (2025)

Commissions or referral fees.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 2 cases, 1999–2001 · leading case: Paoli v. Natherson & Co., Pa, 750 So. 2d 46 (Fla. 2d DCA 1999).

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Paoli v. Natherson & Co., Pa, 750 So. 2d 46 (Fla. 2d DCA 1999). · cites it 5× “on funds earned from the former company clients, in violation of section 473.3205, Florida Statutes (1993).”

Saltmarsh, Cleveland & Gund, P.A. v. Pappas, 799 So. 2d 348 (Fla. 1st DCA 2001). · cites it 7× “The trial court ruled that Paragraph D of the Agreement is illegal because it is an agreement for Pappas to pay commissions, which is prohibited by section 473.3205, Florida Statutes, as construed by the court in Paoli .”

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