Practice of public accounting. The New York State Society of Certified Public Accountants. This would include, for example, any oral or written representation to another regarding CPA status, use of the CPA designation on business cards or letterhead, the display of a certificate evidencing a member's CPA designation, or listing as a CPA in local telephone directories. Commissions and Referral Fees. Commission means compensation, except a referral fee, for recommending or referring any product or service to be supplied by another person.
Referral fee means compensation for recommending or referring any service of a CPA to any person.