Fla. Stat. 473.3205
Commissions or referral fees

(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.

Source: Section 473.3205 — Commissions or referral fees, https://www.­flsenate.­gov/Laws/Statutes/2024/0473.­3205 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 473.3205. Commissions or referral fees's source at flsenate​.gov