AICPA State Regulation and Legislation
Updated October 2012
| Jurisdiction |
Commissions / Contingent Fees
|
| Alabama |
Allowed
|
| Alaska |
Allowed
|
| Arizona |
Allowed
|
| Arkansas |
Allowed
|
| California |
Allowed (referral fees prohibited)
|
| Colorado |
Allowed
|
| Connecticut |
Allowed
|
| Delaware |
Allowed
|
| District of Columbia |
Allowed
|
| Florida |
Allowed
|
| Georgia |
Allowed
|
| Guam |
Allowed
|
| Hawaii |
Prohibited via regulation
|
| Idaho |
Allowed
|
| Illinois |
Allowed
|
| Indiana |
Allowed
|
| Iowa |
Allowed
|
| Kansas |
Allowed
|
| Kentucky |
Allowed
|
| Louisiana |
Allowed
|
| Maine |
Allowed
|
| Maryland |
Allowed
|
| Massachusetts |
Allowed
|
| Michigan |
Allowed
|
| Minnesota |
Allowed
|
| Mississippi |
Commissions permitted with disclosure.
Contingent fees prohibited.
|
| Missouri |
Allowed
|
| Montana |
Allowed
|
| Nebraska |
Allowed
|
| Nevada |
Allowed
|
| New Hampshire |
Allowed
|
| New Jersey |
Allowed
|
| New Mexico |
Allowed
|
| New York |
Allowed
|
| North Carolina |
Allowed
|
| North Dakota |
Allowed
|
| Ohio |
Allowed
|
| Oklahoma |
Allowed
|
| Oregon |
Allowed
|
| Pennsylvania |
Allowed
|
| Puerto Rico |
Prohibited
|
| Rhode Island |
Allowed
|
| South Carolina |
Allowed
|
| South Dakota |
Allowed
|
| Tennessee |
Allowed
|
| Texas |
Allowed
|
| Utah |
Allowed
|
| Vermont |
Allowed
|
| Virginia |
Allowed
|
| Virgin Islands |
Prohibited
|
| Washington |
Allowed
|
| West Virginia |
Allowed
|
| Wisconsin |
Allowed
|
| Wyoming |
Allowed
|
| Uniform Accountancy Act |
Allowed under Section 14 (n-o)
|
A provision permitting the acceptance of commissions and contingent fees, is included in the Uniform Accountancy Act as Sections 14 (n-o). The language is taken from the AICPA’s Code of Professional Conduct.
The trend has been for states to allow CPAs to accept commissions and contingent fees with most jurisdictions currently providing for the acceptance of commissions and/or contingent fees.