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Florida Statute 473.3205 | Lawyer Caselaw & Research
F.S. 473.3205 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 473.3205

The 2023 Florida Statutes (including Special Session C)

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 473
PUBLIC ACCOUNTANCY
View Entire Chapter
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.

F.S. 473.3205 on Google Scholar

F.S. 473.3205 on Casetext

Amendments to 473.3205


Arrestable Offenses / Crimes under Fla. Stat. 473.3205
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 473.3205.



Annotations, Discussions, Cases:

Cases from cite.case.law:

SALTMARSH, CLEVELAND GUND, P. A. a SC G L. C. a v. J. PAPPAS P. A. a, 799 So. 2d 348 (Fla. Dist. Ct. App. 2001)

. . . is illegal because it is an agreement for Pappas to pay commissions, which is prohibited by section 473.3205 . . . Section 473.3205 provides: Commissions. — A licensee who is engaged in the practice of public accounting . . . one at issue in this case, was an agreement to pay commissions and therefore illegal under section 473.3205 . . . construed as an agreement to purchase the accounting practice so that the first exception in section 473.3205 . . . provisions of Paragraph D should not be considered as commissions under the general rule of section 473.3205 . . .

PAOLI, v. NATHERSON COMPANY, P. A. S. L., 750 So. 2d 46 (Fla. Dist. Ct. App. 1999)

. . . payments to Natherson & Co. on funds earned from the former company clients, in violation of section 473.3205 . . . interpreting this contract, the court erred by allowing the jury to consider the effect of section 473.3205 . . . The trial court found, however, that section 473.3205 barred a liquidated damages clause. . . .

M. MILLER, v. STUART, P. Jr. H. M. R. V. J. A. W., 117 F.3d 1376 (11th Cir. 1997)

. . . Stat. ch. 473.3205 (1993); (3) not accept contingent fees, Fla. . . .

IBANEZ v. FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, BOARD OF ACCOUNTANCY, 512 U.S. 136 (U.S. 1994)

. . . 1991), nor may licensees “engaged in the practice of public accounting” pay or accept referral fees, §473.3205 . . .