The District of Columbia Board of Accountancy does not allow a licensee to pay a commission to obtain a client or to accept a commission for referring a client to the products or services of others. The above provision shall not prohibit:

• payments for the purchase of all, or a material part, of an accounting practice;
• retirement payments to people formerly engaged in the practice of public accountancy; or,
• payments to the heirs or estate of a person formerly engaged in the practice of public accountancy.

The Board prohibits licensees from offering or performing professional services for a fee contingent on the findings or results of the services. This restriction does not apply to:

• services involving federal, state or other taxes in which the finding are those of tax authorities and not those of the licensee; and
• services whose fees will be fixed by the courts or other public authorities and are indeterminate in amount at the time the professional services are undertaken.