 held not for a commission recommend or refer to a client, any product or service or receive a commission when a member or the member's firm also performs for that client and audit or review of financial statements, a compilation of financial statements expected to be used by third party and the compilation report does not disclose a lack of independence and examination of prospective financial information. So we wanna be again careful with the idea of commissions and with regards to audits, probably stay away from the concept of commission with regards to clients that are gonna be audit type clients because they can compromise the situation. Obviously our main goal is here is to be as straightforward as possible, not let the format of compensation compromise our independence. The best format then is typically gonna be some kind of flat fee for the service that will be provided, not being based on an outcome and not having any commissions that could compromise or it can be seen as basically not transparent to basically be collecting a commission in some of those areas. So notice that it's common practice in other type of businesses to have kind of a commission set up but when we have the audit engagement client involved we don't wanna have the commissions involved because it could compromise basically again the independence and the integrity of the opinion which is gonna be the primary thing we're concerned about with the audit clients. Disclosure of permitted commissions. A member in public practice who is not prohibited by this rule from performing services for or receiving commission and who is paid or expects to be paid, a commission shall disclose that fact to any person or entity to whom the member recommends or refers the product or service to which the commission relates. And I think this is basically a good general practice. If you're gonna be recommending something and you're gonna be getting a commission from it then just basically as a general practice you wanna disclose that. You wanna be able to say, hey, my opinion with regards to the integrity or how good this good or service is you can consider it as somewhat compromised given the fact that I'm getting paid for it. That doesn't mean that it's wrong or that the opinion is wrong but obviously if someone is recommending some good or service and they're getting paid for that recommendation if you were to get that good or service that's gonna compromise that opinion to some degree and you wanna be making sure that you're very straightforward with that upfront. And again, in normal kind of business there's nothing necessarily wrong with that but there's certain types of situations especially when you just want an opinion where the commission base can compromise that opinion and you wanna be clear when it's okay to basically be collecting a commission and when it might cause damage to the work you're doing in terms of the opinion that you're giving and then if you do have a commission at any given time it's best to be upfront and say, hey, look, I have a relationship and I'm gonna be getting a commission for this. And then we have the referral fees. Any member who accepts a referral fee for recommending or referring any services of a CPA to any person or entity or who pays a referral fee to obtain a client shall disclose such acceptance or payment to the client. Again, we need that disclosure there you wanna be as transparent as possible with these types of situations.