CPA commission and referral fee rules by state: how to check yours before you refer

CPA commission and referral fee rules are set state by state: some boards adopt the AICPA's 1.520 rule by reference, as Kansas does, while others legislate their own, as Florida does by statute. Before accepting any referral reward, read the current rule in every state where you are licensed or serve the client, and record what you checked.

Why the state rule decides the answer

AICPA membership brings the Code's commission and referral fee rule, ET 1.520, but a CPA's license comes from a state board of accountancy, and the board's rule is the one it enforces. States take different routes: some adopt the AICPA provisions by reference, some put commission and referral fee rules into statute, and some add restrictions the Code does not have. The New Jersey Society of CPAs notes that state rules can differ from, and be stricter than, the AICPA's.

For a CPA weighing a referral reward from SourceX, the state check sits between two other steps: classify the payment, using how the AICPA Code labels a reward, and screen the client for audit-type work, using the attest client checklist.

Three state approaches, with the rule text

The table shows three distinct approaches, each linked to its source. It is a starting point, not a 50-state survey. Sources were listed as of October 2026; open the current text before relying on any row.

State	Where the rule lives	What it does	What to check before relying on it
Kansas	Board regulation, K.A.R. 74-5-103	Requires each CPA and firm to comply with the AICPA Code's provisions on commissions and referral fees, including interpretations	The current AICPA text, since the regulation adopts it by reference
Florida	Statute, Fla. Stat. 473.3205	Regulates contingent fees, commissions and referral fees directly, including limits on accepting or paying referral fees in connection with certain public accounting services and written disclosure of commissions	The linked page is the 2017 text; read the current statute and the Board of Accountancy's rules
New Jersey	State board rules, summarized by the NJCPA	Shows a state diverging from the AICPA, for example by barring a contingent fee for preparing an original or amended tax return	The current board regulations, not only the AICPA Code

The three rows illustrate the patterns you will meet: adoption by reference, a standalone statute, and state-specific additions. Your own state may combine them.

The 4C state check

Ask four questions for every state where you hold a license, practice under a mobility or practice-privilege provision, or serve the client.

Citation: where does the rule live? A statute, a board regulation, an adoption of the AICPA Code by reference, or a mix of these.
Clients: which engagements bar a commission? The same four the AICPA names (audit, review, third-party compilation without an independence disclosure, forecast examination), or a broader group?
Content of disclosure: must it be written, delivered before the recommendation, describe how the payment is calculated or explain your role, and be acknowledged by the client?
Cross-border reach: if the client or engagement sits in another state, do that state's rules also apply to you? Boards answer this differently, so read both sets of rules.

A worksheet for your firm's states

Copy this table into the firm's ethics file and add one row per state. Fill it from the rule text itself, not from a summary.

State	Rule citation	Commission restriction	Disclosure form and timing	AICPA by reference?	Date checked	Checked by
{state}	{statute or board rule number}	{same as AICPA, broader, or none found}	{written or oral; before or at engagement; calculation described?}	{yes, no or partly}	{date}	{name}

Recheck each row at least once a year, and whenever a board announces rule changes. A completed worksheet also answers the question a peer reviewer, insurer or board investigator may one day ask: how did the firm decide this payment was allowed?

What the state check means for a SourceX introduction

If your state adopts the AICPA rule by reference, the 1.520 analysis in can a CPA accept a referral fee does most of the work, read alongside any board interpretations.
If your state has its own statute, follow its words on disclosure, including any requirement to explain how the payment is calculated. The guide on calculating an illustrative referral commission from a platform fee shows how to describe the formula without promising a figure.
If your state restricts commissions beyond attest clients, the answer may simply be no for that client, whatever the program pays.

The formula you would describe is the published one. Partners earn 25% of the eligible platform fees SourceX actually collects from the referred company's licensing deals, capped at $100,000 per referred company; rewards become payable only after the buyer pays and SourceX receives its fee, and no reward is guaranteed. The reward is a share of SourceX's fee and never comes out of the client's proceeds, which is worth stating in any disclosure, but it does not change what a state rule permits.

Save the paperwork for companies that could plausibly qualify. SourceX asks for a US operating business that peaked at 50+ full-time employees (contractors excluded), with multi-year records spread across several systems, clear rights to license them and an owner or executive who will sponsor the work.

Questions for your state board or ethics counsel

Does the board treat a payment from a data licensing platform as a commission?
Must disclosure be written and delivered before the recommendation, and does it need the client's signature?
Does the state restrict commissions for clients that receive no attest services?
If I am licensed in two states, which rules govern an introduction for a client headquartered in a third?
Has the board issued interpretations or rule changes on commissions since the version I have on file?

This is general information, not legal, tax or financial advice. Confirm with your own counsel, tax adviser or professional body before acting.

Next step

Fill in the worksheet for each state where you practice. Once your rows are complete and a client passes, register as a partner, check the program terms, and see the referral opportunities for accountants.

Step 1Share your linkSend your personal link to a company you know.
Step 2Company appliesThe company applies itself at /apply.
Step 3Buyer selects and paysThe buyer selects and pays for the data and SourceX receives its fee.
Step 4You get your rewardYour share of SourceX fees becomes payable.

Common questions

Which state's rule applies when I am licensed in one state and the client is in another?

Possibly both. Your home board regulates your license, and the client's state may regulate services delivered there under its mobility or practice-privilege provisions. Read both rules, apply the stricter one in practice, and write down which states you checked. If the two rules conflict on disclosure form or timing, ask both boards or your ethics counsel before you send anything.

Does a state commission rule apply to me if I am not an AICPA member?

Yes, if you hold a license from that state. AICPA membership is voluntary, but the state board's rules attach to the license and to the firms it registers. Some boards adopt the AICPA provisions by reference, which effectively applies the AICPA text to every licensee in that state, member or not. Read your board's rule rather than assuming the Code is the outer limit.

How often should a firm recheck state commission and referral fee rules?

At least once a year, before joining any new referral program, and whenever a board announces rule changes. Statutes are amended and boards update regulations, so a page saved years ago can be out of date, as the 2017 Florida text linked on this page shows. Record the date and the person who checked each state in the firm's ethics file.

Which states prohibit CPA commissions entirely?

This page does not publish a definitive list, because rules change and a list without current citations would mislead. The reliable method is to open each board's current rule and note whether it bans commissions, restricts them to non-attest clients, or only requires disclosure. Record the citation and date for each state, and confirm anything unclear with the board itself.

If my state adopts the AICPA rule by reference, what else do I check?

Check which version and interpretations the board adopted, whether it has issued its own guidance or disciplinary decisions on commissions, and whether any separate statute covers fees in particular services. Adoption by reference also means AICPA amendments can flow into your state rule, so confirm the current AICPA text as well as the state regulation.

Free resources

Operational data inventory builder — List systems, record types, years held and owners.
AI readiness assessment — Ten questions, five dimensions, a score out of 100.
EBITDA calculator — Reported and adjusted EBITDA from net income.
All free tools · MCP resource center

By SourceX Partnerships Team · Published 2026-10-09 · Updated 2026-10-09

Know a US company with valuable proprietary data?

Become a referral partner from anywhere we support, get your link and introduce an owner or authorized decision-maker.

Refer a company →

I own a business

Explore licensing your company's data to AI developers worldwide. Start a short assessment; no uploads needed.

Start an assessment