Disclosures of commissions for the recommendation or referral of a product or

Disclosures of commissions for the recommendation or referral of a product or service to client(s) or considerations or commissions to a client for a referral shall include the minimum disclosures in accordance with the following. (a) be in writing, be clear and conspicuous; (b) state the amount of the consideration or commission or the basis on which it will be computed; (c) be made at or prior to the time of the recommendation or referral of the product or service for which consideration or commission is paid or prior to the client retaining the CPA or firm permit holder to whom the client has been referred for which a referral fee is paid; and (d) be signed by both the CPA or firm permit holder and the client.