---
title: Can I accept a commission? Jurisdiction reference | QuoteToMe Partners
description: A reference for accounting firms, engineers and consultants on commission and referral fee rules in Canada and the USA, with links to the governing rules.
url: https://quotetome.com/partner-program/jurisdictions
markdown_url: https://quotetome.com/partner-program/jurisdictions.md
image: https://quotetome.com/qtm/assets/site-og.png
---

# Can I accept a commission? Jurisdiction reference | QuoteToMe Partners

A reference for accounting firms, engineers and consultants on commission and referral fee rules in Canada and the USA, with links to the governing rules.

Partner program

# Can I accept a commission in my jurisdiction?

A starting point, not an answer. Below is what we found in the rules, with a link to each governing document so you can read it yourself.

Read this first

## A reference, not professional advice.

**QuoteToMe is a software company.** We do not give legal, tax or professional conduct advice, and nothing on this page is advice about your obligations. We have gathered rules and links to help you find source material. Reading the rules and deciding what they mean for your firm and client is your responsibility, with your own counsel or professional body.

Rules change. The status labels below describe the research provided for this page, not a current-source check or legal review. A rule date is not a review date. No review date was recorded in the provided research. Confirm the current rule with its regulator and your counsel before relying on it or launching a partner arrangement.

If your rules restrict what you can accept, consider the client-benefit path: we discount your client's subscription instead and your firm receives nothing. Your regulator or counsel can tell you whether any disclosure is still required.

The short version

## Three things decide this, and only one of them is geography.

### 1. Assurance or attest?

This is the dividing line in every accounting rule summarized here. Where a firm provides audit, review, other assurance or attest services to a client, it generally cannot accept vendor compensation in respect of that client, in any form. Where it does not, compensation is usually permitted with disclosure and, in most places, client consent.

**This is a per-client question, not a per-firm one.** The same firm may be free to accept a commission for a bookkeeping client and barred for a review-engagement client.

### 2. A flat fee changes nothing.

People often assume a fixed referral fee is safer than a percentage. The rules summarized here use broad definitions: CPA Ontario includes a “commission, rebate, preference, discount, benefit or other consideration, whether monetary or non-monetary”; Quebec includes compensation, discount, benefit or another advantage, monetary or not. New York includes referral fees, and Texas covers a commission, compensation or other benefit.

If compensation is barred for that client, it is barred whatever you call it.

### 3. Geography decides how.

Where compensation is permitted, the jurisdiction sets the form of disclosure. New York requires a signed statement on letterhead in 12-point type, kept seven years. New Jersey requires signatures from both parties to the referral. Pennsylvania requires disclosure in the engagement letter and commission reporting on licence renewal. Alberta and Ontario require disclosure that payments recur, not just that they exist.

**One exception:** California separately restricts fees earned solely for referring a client to a third party, which can apply regardless of attest status.

What this means for our program

## Two paths, and you choose per client.

Choose the path that fits the client and your professional obligations
Program detail Compensation path Client-benefit path

Your firm receives 10 percent of subscription revenue for 12 months Nothing
Your client receives Standard pricing A discount equal to the commission value
You disclose Under your own rules, before the recommendation Your firm receives no commission; check your own disclosure obligations with your regulator
Typically used when You do not provide assurance or attest services to this client and your rules permit compensation You do provide assurance or attest services, your code restricts supplier compensation, or you simply prefer not to receive it

We supply a client disclosure template for the compensation path that you can adapt to your own requirements. Ask your partner contact.

Canada

## Canadian accounting rules

**How to read these statuses:** “Verified” means the provided research says the source document was read. “Located” means the governing rule was found but not read in full. “Not verified” means it was not confirmed; contact the regulator directly. These are research-status labels, not confirmation that a rule is current.

Canadian accounting jurisdiction reference. Scroll horizontally to read all columns.
Jurisdiction Regulator Governing rule What the provided research found Research status Source

Alberta CPA Alberta Rule 216, Commission and other compensation arrangements; approved 18 September 2020 Prohibited for assurance clients, directly or indirectly, even when compensation relates to non-assurance services. Permitted for other clients subject to threats and safeguards, prior disclosure of the relationship and commission (including ongoing fees), express client consent and discussion of alternatives. A prohibited payment received should be paid or credited to the client or returned. The specific prohibition for compilation engagements was removed. Verified [CPA Alberta advisory on Rule 216 (PDF)](https://www.cpaalberta.ca/-/media/Files/Members/Advisories/Commission-and-other-compensation---New-Rule-216.pdf)
British Columbia CPABC Rule 216, revised at the AGM of 9 September 2020, in the CPABC Code The 2020 revision broadened the rule to apply to all members, not only members in public practice. Structure appears to follow the harmonized rule. Current rule text has not been read in full. Located [CPABC guidance on payment or receipt of commissions](https://www.bccpa.ca/news-views-kb/news-views-kb-entries/practice-management/cpabc-code-of-conduct/guidance/payment-or-receipt-of-commissions/)
[CPABC Code of Professional Conduct (PDF)](https://www.bccpa.ca/getContentAsset/cc6a9578-6a21-4aa8-afaa-8203a083f912/dfc3d011-8f63-43f6-9ed8-4b444333a1d0/CPABC-Code-of-Professional-Conduct.pdf?language=en-US)
Saskatchewan CPA Saskatchewan Rule 216; rules approved 1 June 2022 Member alert notes major updates relating to Rules 210 and 216. Current rule text has not been read in full. Located [CPA Saskatchewan Rules of Professional Conduct with guidance (PDF)](https://cpask.ca/public/CKeditorUpload/Protecting_the_Public/Documents/2022-06-01_FINAL_BOARD_APPROVED_RPC_with_Guidance.pdf)
[Governing documents](https://cpask.ca/protecting-the-public/governing-documents)
[Member alert on the 2022 updates (PDF)](https://cpask.ca/public/CKeditorUpload/Protecting_the_Public/Documents/2022-06-01_Updates_to_the_Rules_of_Professional_Conduct_Member_Alert.pdf)
Manitoba CPA Manitoba Rule titled “Commission and other compensation arrangements” Title matches the harmonized rule. Rule text not read. Not verified Contact CPA Manitoba directly; no current source URL has been verified.
Ontario CPA Ontario Rule 216; Professional Advisory Services guidance, August 2021 Prohibited for assurance clients, directly or indirectly. Permitted for other clients when threats are addressed, with written disclosure and client consent before receipt, ongoing disclosure including periodic fees, and alternatives offered. Compensation includes a commission, rebate, preference, discount, benefit or other consideration, monetary or non-monetary. Assurance clients must pay fees from their own funds. Guidance names a software provider as an example third party. Verified [CPA Ontario guidance on commission and similar compensation (PDF)](https://16503e8b-cdn.agilitycms.cloud/members/regulations-guidance/pdfs/pas-commission-similar-compensation.pdf)
[CPA Ontario Code of Professional Conduct](https://www.cpaontario.ca/protecting-the-public/governance/code-of-professional-conduct)
Quebec Ordre des CPA du Quebec Code de deontologie des comptables professionnels agrees, RLRQ c C-48.1, r. 6.1; in force 9 May 2024. Articles 30, 33 to 38 and 45. Article 36 prohibits a commission where the CPA or firm provides assurance services to that client. Article 35 permits commissions otherwise if a conflict can be remedied by safeguards, and requires written notice of the commission and notice that other products or services of the same nature exist. Article 30 requires client consent to a conflict; Article 45 requires it to be informed and confirmed in writing. Article 37 requires a record of the nature and amount or value, disclosure made, and payer's name. Commission includes compensation, discount, benefit or other advantage, monetary or not. Verified [Code de deontologie, C-48.1, r. 6.1 (LegisQuebec, official consolidation)](https://www.legisquebec.gouv.qc.ca/en/document/cr/C-48.1,%20r.%206.1)
[Decret 716-2024, Gazette officielle (PDF, French)](https://www.publicationsduquebec.gouv.qc.ca/fileadmin/gazette/pdf_encrypte/lois_reglements/2024F/83165.pdf)
[Ordre des CPA du Quebec, deontologie](https://cpaquebec.ca/fr/membres-cpa/deontologie/)
New Brunswick CPA New Brunswick Not confirmed Not confirmed. Not verified Contact your regulator directly.
Nova Scotia CPA Nova Scotia Not confirmed Not confirmed. Not verified Contact your regulator directly.
Prince Edward Island CPA Prince Edward Island Not confirmed Not confirmed. Not verified Contact your regulator directly.
Newfoundland and Labrador CPA Newfoundland and Labrador Not confirmed Not confirmed. Not verified Contact your regulator directly.
Yukon CPA Yukon Not confirmed Not confirmed. Not verified Contact your regulator directly.
Northwest Territories CPA Northwest Territories and Nunavut Not confirmed Not confirmed. Not verified Contact your regulator directly.
Nunavut CPA Northwest Territories and Nunavut Not confirmed Not confirmed. Not verified Contact your regulator directly.

**A note on provinces and territories we have not verified.** CPA Alberta's advisory credits CPA Ontario for the basis of its guidance, and the rule structure is consistent across the provinces we did read. It may be reasonable to expect unverified jurisdictions to follow the same pattern. That is an expectation, not a finding, and is not presented as one.

United States

## State rules for accountants

**The baseline.** The AICPA Code of Professional Conduct, ET 1.520, prohibits commissions where a member performs for that client an audit or review, a compilation expected to be used by a third party where the report does not disclose lack of independence, or an examination of prospective financial information. It requires disclosure where commissions are permitted. State boards may adopt this by reference or impose their own rules, and several are stricter.

[AICPA Code of Professional Conduct (PDF)](https://pub.aicpa.org/codeofconduct/ethicsresources/et-cod.pdf)

United States accounting jurisdiction reference. Scroll horizontally to read all columns.
State Governing rule What the provided research found Research status Source

California Business and Professions Code section 5061 A licensee may accept commission-based compensation for defined services when disclosed in writing and prohibited services are not performed. A licensee remains prohibited from accepting a fee or commission solely for referring a client to a third party. Disclosure must be clear and conspicuous, signed by the product or service recipient, and state the commission amount or basis of calculation. Verified [California Board of Accountancy, Commissions and Contingent Fees](https://www.dca.ca.gov/cba/consumers/commission-fees.shtml)
[Same, PDF](https://www.dca.ca.gov/cba/consumers/commission_fees.pdf)
New York 8 NYCRR 29.10(i); amended 3 November 2021 Commission includes a referral fee. Prohibited when the licensee performs an audit or review, a third-party-reliance compilation that does not disclose lack of independence, or an examination of prospective financial information. Disclosure must precede the service, be in writing in 12-point type or larger on letterhead, signed by the licensee and signed and dated by the client, and describe the product, third party, business relationship and dollar amount or basis of calculation. Records kept seven years. Verified [8 NYCRR 29.10 (Cornell LII, secondary host)](https://www.law.cornell.edu/regulations/new-york/8-NYCRR-29.10)
Texas 22 TAC 501.71; current through 20 September 2024 Prohibited where the person also performs services for that client requiring independence. Otherwise, the licensee must disclose in writing the nature, source and amount or an estimate no later than making the recommendation, referral or sale. Verified [22 TAC 501.71 (Justia, secondary host)](https://regulations.justia.com/states/texas/title-22/part-22/chapter-501/subchapter-c/section-501-71)
Florida Rule 61H1-21.003; amended 21 December 2009 No commission or referral fee in connection with audit, review or compilation services, prospective financial data services, or certain agreed-upon procedures. Otherwise, an engagement letter signed by the client before any engagement begins must give complete details of the financial arrangements. Verified [Fla. Admin. Code R. 61H1-21.003 (Cornell LII, secondary host)](https://www.law.cornell.edu/regulations/florida/Fla-Admin-Code-Ann-R-61H1-21-003)
New Jersey N.J.A.C. 13:29-3.12 Prohibited where the licensee performs an audit, review, or compilation of a financial statement accompanied by a report, broader than the AICPA trigger. Disclosure must be written contemporaneously with or before the referral, signed and dated by both the person or entity to whom the referral is made and the person or entity referred. Verified [N.J.A.C. 13:29-3.12 (Cornell LII, secondary host)](https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-29-3-12)
Pennsylvania 49 Pa. Code 11.24; effective 13 January 2001 Permitted subject to section 12(p) of the CPA Law. Licensees receiving commissions must report this on the biennial renewal application. Disclosures go in an engagement or representation letter signed by the client. Verified [49 Pa. Code 11.24 (Pennsylvania Code, official)](https://www.pacodeandbulletin.gov/Display/pacode?file=%2Fsecure%2Fpacode%2Fdata%2F049%2Fchapter11%2Fs11.24.html&d=reduce)
[Same (Cornell LII)](https://www.law.cornell.edu/regulations/pennsylvania/49-Pa-Code-SS-11-24)
Oregon OAR Division 30, under ORS 673.345 Commissions and referral fees permitted subject to conditions. Licensees and firms who receive or pay them must report this on the biennial renewal application. Disclosure must state the amount or basis of calculation, payment source and relationship between source and recipient, and services performed for the compensation. Verified [OAR Division 30, Code of Professional Conduct](https://secure.sos.state.or.us/oard/displayDivisionRules.action?selectedDivision=3539)
[Single rule view](https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=332460)
Washington WAC 4-30-045; effective 21 November 2024 Follows the three-service prohibition structure and covers the engagement period and periods covered. Otherwise, the licensee must disclose the arrangement in writing before client acceptance, disclose the fee amount or calculation method, specify the licensee's role as the client's advisor, and obtain written client consent. WAC 4-25-626 is superseded and should not be relied on. Verified [WAC 4-30-045 (Washington State Legislature, official)](https://app.leg.wa.gov/WAC/default.aspx?cite=4-30-045)
All other states and the District of Columbia Varies Not verified at source. Many adopt the AICPA code by reference, but several are known to differ in material detail. We will not guess on your behalf. Not verified Contact your state board of accountancy.

**Why we have not published all fifty states.** An incomplete table presented as complete would be worse than no table. The eight states we did verify already differ in ways that matter, particularly on disclosure. If your state is not listed, go to your state board.

Other professions

## Your professional code may be stricter.

Accounting is not the only regulated audience in this program. If you are an engineer, architect, surveyor or project manager, your code may be stricter than accounting rules because some do not have a non-attest carve-out.

Other regulated professions reference. Scroll horizontally to read all columns.
Profession Code What the provided research found Research status Source

Engineers (USA) NSPE Code of Ethics for Engineers, revised July 2019, section III.5.b Engineers shall not accept commissions or allowances, directly or indirectly, from contractors or other parties dealing with their clients or employers in connection with work for which the engineer is responsible. Section III.5.a bars considerations from suppliers for specifying their product. Disclosure does not cure this. Verified [NSPE Code of Ethics for Engineers](https://www.nspe.org/career-growth/nspe-code-ethics-engineers)
[NSPE Code (PDF)](https://www.nspe.org/sites/default/files/resources/pdfs/Ethics/CodeofEthics/NSPECodeofEthicsforEngineers.pdf)
Engineers (Ontario) Professional Engineers Ontario, O. Reg. 941 Misconduct to accept compensation in any form for a particular service from more than one party without prior disclosure. Separately bars gaining an advantage by paying or accepting a commission to secure professional engineering work. Disclosure-based rather than an outright bar. Verified Contact PEO directly for the current regulation text. A source URL was not verified in the provided research.
Engineers (other provinces) APEGA, EGBC and others Not verified. Not verified Contact your regulator directly.
Architects (USA) AIA Code of Ethics and Professional Conduct, 2026 edition, Rule 3.201 Members shall not render services where judgment could be affected by their own interests unless all who rely on that judgment consent after full disclosure. State boards may be stricter; check your state board directly. Verified (AIA only) [AIA Code of Ethics and Professional Conduct](https://www.aia.org/code-ethics-professional-conduct)
Architects (Canada) RAIC and provincial associations Not verified. Not verified Contact your association directly.
Quantity surveyors and cost consultants RICS Rules of Conduct; effective 2 February 2022 Flags conflicts arising from giving or receiving work referrals, gifts, hospitality or payments. Disclosure and conflict management based. Verified [RICS Rules of Conduct (PDF)](https://www.rics.org/content/dam/ricsglobal/documents/standards/2021_roc_en.pdf)
Quantity surveyors (Canada) CIQS Not verified. Not verified Contact CIQS directly.
Construction managers CMAA, Canadian Construction Association Not verified. Not verified Contact your association directly.
Project managers PMI Code of Ethics and Professional Conduct, section 4.3.1 Requires proactive and full disclosure of real or potential conflicts of interest to appropriate stakeholders. Disclosure based. Verified Contact PMI directly for the current code text. A source URL was not verified in the provided research.

**If you are an engineer,** the NSPE position is the strictest we found, and disclosure does not resolve it. Engineering firms should default to the client-benefit path unless they have confirmed otherwise with their regulator.

A note on our sources

## Go to the current source when it matters.

Some US rules above are linked through Cornell Legal Information Institute or Justia rather than the state's own publisher. These are secondary hosts and can lag behind amendments. Where a decision matters, go to the state board or official code publisher for the current text.

Two documents identified in the provided research are out of date and should not be relied on: Washington's WAC 4-25-626 has been superseded by WAC 4-30-045, and historical commentary on how many states permitted commissions dates from the early 1990s and does not describe current law.

**Dates shown in this reference are dates of rules or rule amendments, not dates we checked them.** No page review date was recorded in the provided research. Statuses describe that research and are not a current verification. Have counsel and the relevant current source reviewed before launch.

Still not sure?

## Start with the client-benefit path.

Tell us on your application, or on the referral itself, and we will set you up on the client-benefit path. It costs you nothing to start there, and your client gets the discount either way.
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