Commercial contribution and reference fees of accountants: the rules by country

An accounting firm that accepts a client referred by a colleague, a financial institution, or a referral platform is not committing any wrongdoing: the practice is permitted. Canada In France and the United States, the real ethical question is that of compensation for this referral. Referral fees, commissions, and business referral fees: each system draws its own line, and crossing it exposes the firm to disciplinary action. Here, with supporting legal texts, is what the three frameworks actually allow, and what your firm should verify before signing a business referral agreement.

Canada : what the codes of ethics of the CPA allow

The French accounting profession has over 220,000 members according to CPA Canada (2025 data). It is governed by provincial professional orders: each department applies its own code of ethics, but these codes share a common structure resulting from the unification of the profession. For most firms, the key documents are the Code of Ethics of the Quebec CPA Order (approximately 41,000 members according to the Order) and the Code of Professional Conduct of CPA Ontario , the largest provincial order in the country.

The principle: customer referencing is eligible

A CPA may accept a client referred by a third party and may, in some cases, pay or receive compensation related to that referral. Two safeguards systematically govern the practice: disclosure and independence.

First safeguard: disclosure to the client

When a commission or referral fee is involved, the client must be informed. They must understand that an economic relationship exists between the accountant and the person who referred them, so they can judge for themselves the objectivity of the advice they receive. Verbal and delayed disclosure protects neither the client nor the firm: professional bodies expect clear information, provided before the engagement is accepted and kept on file.

Second safeguard: independence, the key to certification missions;

Aucune entente d'apport d'affaires ne peut compromettre l'objectivité, l'intégrité ou le jugement professionnel du CPA. Les codes distinguent d'ailleurs deux réalités : la commission, c'est-à-dire un avantage versé parce qu'un client a été obtenu ou référé, et les honoraires payés pour un service réel et défini, à montant connu d'avance (qualification des demandes, aiguillage, documentation du dossier et préparation administrative jusqu'à la lettre de mission). Au Québec, le Code de déontologie des CPA (article 35) permet de verser une commission pour obtenir un client, à condition d'appliquer des mesures de sauvegarde et d'informer le client par écrit. La règle se durcit nettement dès que le mandat exige l'indépendance : pour des services de certification (audit, mission d'examen), l'article 36 interdit de verser une commission en vue d'obtenir ce client, et aucune divulgation ne rend l'arrangement acceptable. Le code harmonisé des autres provinces (règle 216) suit la même logique, et sa définition de compensation exclut expressément les honoraires payés pour des services rendus.

En pratique, le cadre canadien tolère l'apport d'affaires rémunéré pour des mandats courants (tenue de livres, impôts, conseil), à condition de le divulguer par écrit et d'obtenir le consentement du client, mais il interdit de verser une commission pour obtenir un client de certification. Des frais payés pour un service réel et défini de mise en relation, sans lien avec les honoraires facturés au client, ne sont pas traités comme une commission par le code harmonisé ; les ordres apprécient toutefois la substance d'une entente avant son étiquette. L'analyse détaillée du régime canadien, ordre par ordre, est présentée dans notre article sur le référencement de clients et le code des CPA au Canada.

Ce qu'il faut retenir : la déontologie ne bannit pas la mise en relation rémunérée, elle encadre la nature du paiement et le type de mandat. Une commission versée pour obtenir un client exige une divulgation écrite et le consentement du client pour les mandats courants, et devient interdite dès qu'une mission de certification entre en jeu au Canada et au Québec, alors que des frais payés pour un service réel de mise en relation (tri, qualification, documentation, préparation du dossier) ne sont pas visés de la même façon par les textes. Dans tous les cas, la substance de l'entente prime sur son étiquette, et le texte de votre ordre fait foi.

France: Why commissions are prohibited

In France, the equivalent professional is the chartered accountant, a member of the Ordre des experts-comptables (Order of Chartered Accountants ), which has approximately 21,000 registered professionals according to data published by the Order. The French system is one of the strictest in the world regarding fees, and this contrasts sharply with the Canadian approach.

The foundational text is Ordinance No. 45-2138 of September 19, 1945, available on Légifrance . Article 24 stipulates that the fees of a chartered accountant are exclusive of any other remuneration, particularly any indirect remuneration paid by a third party. In practical terms, a chartered accountant can only be paid by their client for work actually performed. It is forbidden to receive a commission from a third party in exchange for a client referral, just as it is forbidden to pay such a commission to acquire clients.

The framework has nevertheless evolved: Decree No. 2012-432 of March 30, 2012, authorized solicitation, long prohibited, subject to respect for the dignity of the profession and an obligation of confidentiality. A chartered accountant can therefore prospect and communicate, without circumventing the prohibition on commissions on fees. The details of the French system are analyzed in our article on commercial activity and the professional ethics of chartered accountants.

United States: AICPA Code Rule ET §1.520

In the United States, the national reference is the AICPA Code of Professional Conduct, whose section ET §1.520 "Commissions and Referral Fees" specifically addresses this issue. The American system is more permissive than the French system, but subject to conditions.

• Referrals, whether paid or received for client referrals, are permitted provided they are disclosed to the client. The code mandates disclosure; in practice, the profession formalizes this in writing, and several states expressly require it in their accounting laws.
• Referral fees and commissions become prohibited when the firm performs an attestation engagement for the same client: audit, review or certain examination engagements.
• The AICPA establishes a national standard, but each State Board of Accountancy may have stricter requirements. A firm must verify both ET §1.520 and the regulations of its state of practice.

For Canadian firms serving cross-border clients, our analysis of the AICPA benchmarking criteria details the rule and its state variants.

Comparative table: Canada France, United States

This table summarizes the regulations; it is not a substitute for reading official documents or seeking advice from an authorized professional in the relevant jurisdiction. Codes of ethics are regularly updated.

Commission on fees or service price: the distinction that determines compliance;

A common confusion muddles the debate on business referrals: that between a commission on fees and a price paid for a service. The two have neither the same legal nature nor the same ethical treatment.

A commission, as defined or prohibited depending on the country, is a sum indexed to the fees that the accountant charges their client, generally expressed as a percentage of the invoice. This form raises three problems:

• it creates a continuous economic dependence between the accountant and the contributor;
• It varies the remuneration of the introducer according to the amounts invoiced;
• It can encourage the accountant to increase their fees or to favor certain clients.

It is precisely this mechanism that France forbids, that the AICPA prohibits in attestation missions and that French professional bodies strictly regulate.

Conversely, a fixed price paid for a genuine lead generation service compensates for an identifiable service (need assessment, prospect introduction) at a predetermined amount, independent of the fees the accountant will subsequently bill. It creates neither the dependency nor the conflict of interest targeted by commission-based fee prohibitions: the accountant retains all of their fees and freely sets their rates with their client.

The boundary is not a matter of semantics: it determines compliance. The same financial flow can be prohibited if it is classified as a commission on fees, and eligible if it remunerates, at a fixed price, a referral service actually rendered. The structure of a business referral scheme is therefore as important as its mere existence.

Before signing a business referral agreement: the firm's checklist

1. Identify the relevant professional order. Review your state's rules of conduct regarding commissions, referral fees, and conflicts of interest.
2. Define the financial flow. Is it a fixed amount for an identifiable matchmaking service, or a percentage indexed to the fees charged? The answer determines the applicable tax regime.
3. Verify the scope of the mandates. If the client is or will be the subject of an attestation engagement, no commission agreement is eligible for this client.
4. Prepare the disclosure. Preferably in writing, submitted before acceptance of the mandate, and kept in the client file.
5. Document the agreement. Written contract, identifiable service, amount established in advance, duration and termination conditions.
6. Reassess periodically. An accounting client may become an audit client: an agreement that was compliant yesterday may cease to be so.

The most common pitfalls

• Disclosure verbally or after acceptance of the mandate: the disclosure must be clear, prior and documented.
• Signing an agreement based on a percentage of the fees charged: it will be treated as a commission, regulated by law. Canada and banned in France.
• Applying the rule of another country: the ET §1.520 rule is worthless in the face of a French order, and vice versa.
• Ignoring provincial nuances: Canadian codes are harmonized, not identical; check the text of your order.
• Don't confuse acquisition cost with commission: paying a fixed price for an acquisition channel is not a commission. To quantify your channels, consult the customer acquisition cost for an accounting firm and our analysis of lead generation for accountants .

Key points to remember: In all three countries, accepting a referred client is permitted. Compensation for the referral is allowed, with disclosure to Canada And in the United States (where written agreements are the American standard), commissions are prohibited in France in the form of fees. In attestation engagements, all commissions are prohibited everywhere. The structure of the payment flow—a fixed amount for a service or a percentage of fees—determines compliance.

Frequently asked questions

Can an accountant accept a client who has been referred to him?

Yes, in all three countries. Receiving a client referred by a colleague, platform, or partner is a common and accepted practice. The restrictions concern the potential remuneration for this referral and respect for independence, not the client's acceptance.

Is disclosure to the client mandatory?

At Canada And in the United States, yes, as soon as a reference fee or commission is involved. In the United States, the AICPA Code (ET §1.520) mandates disclosure; written disclosure is the professional standard, and several states expressly require it. In France, the issue is not framed in the same way: commissions on the accountant's fees are prohibited in principle.

Why is France stricter than the Canada or the United States?

Article 24 of the 1945 ordinance stipulates that the fees of a chartered accountant are exclusive of any indirect remuneration from a third party. This exclusivity, designed to guarantee independence, prohibits the very mechanism of commissions, whereas the Canadian and American systems permit it under certain conditions.

What changes in a certification mission?

An attestation mission (audit, review, examination) requires enhanced independence. Canada As in the United States, commission or referral fee arrangements become prohibited for the client concerned, because they would compromise the objectivity of the accountant who guarantees the financial information.

Is a fixed price for connecting users a prohibited commission?

Not necessarily. A fixed amount, established in advance and independent of the fees charged to the client, compensates for a matchmaking service and does not constitute a commission indexed to fees. The classification depends on the actual structure of the arrangement and must be verified against the applicable code.

Where can I find the official texts?

At Canada , with CPA Canada and the relevant state's regulations. In France, these can be found on Légifrance and with the French Institute of Chartered Accountants (Ordre des experts-comptables). In the United States, they can be found in the AICPA Code of Professional Conduct and with the State Board of the state where the practice is held. Direct links are provided in the Sources section below.

Is your firm wondering how these rules fit with a matching platform? Frequently asked questions from partner firms answer this point by point.

To go further

Codes of ethics are evolving: professional bodies' positions, disciplinary decisions, and reforms to the regulations. To stay up-to-date, follow the latest news for accountants .

Bankeo connects entrepreneurs with a network of 1,500+ audited accountants. Canada With over 15,000 applications received since 2023, matchmaking often completed within 48 hours, and a 4.7/5 rating based on over 180 Google reviews, this channel brings qualified clients to an accounting firm without the need for prospecting. The process is detailed on the "How it works" page , and the entire program is available on the Accountants Hub .

Cette page documente les régimes déontologiques applicables à l'apport d'affaires des comptables ; elle n'a pas valeur de conseil juridique. Par Arnaud Bertrand, CEO Bankeo.

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Sources

• CPA Canada , Harmonized Professional Framework and Member Data (accessed July 2026)
• CPA Ontario , Code of Professional Conduct, Rules on Referral Commissions and Fees
• Order of CPAs , Code of Ethics for Chartered Professional Accountants
• AICPA , Code of Professional Conduct, section ET §1.520 “Commissions and Referral Fees”
• Légifrance , Ordinance No. 45-2138 of September 19, 1945 (Article 24) and Decree No. 2012-432 of March 30, 2012
• French Institute of Chartered Accountants , Professional Ethical Obligations