A CPA or firm permit holder shall neither pay any consideration or commission to

A CPA or firm permit holder shall neither pay any consideration or commission to obtain a client, nor accept any consideration or commission for the referral of a client to others, nor for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, when the CPA or the CPA firm also performs for that client any of the following: (a) an audit or review of a financial statement; (b) a compilation of a financial statement when the CPA or firm permit holder expects, or reasonably might expect, that a third party will use the financial statement and the compilation report does not disclose a lack of independence; (c) an examination of prospective financial information; or (d) any other service requiring independence. This prohibition applies during the period in which the CPA or firm permit holder is engaged to perform any of the services listed above and the period covered by any historical financial statements involved.