Accountant Referral Fee Calculator

Yes, with disclosure. CPA Australia and CA ANZ rules require the referral arrangement to be disclosed to the client in writing before the engagement begins. The fee can be paid to any party (financial planner, mortgage broker, business advisor, lawyer, real estate agent) provided the disclosure is made and the recipient is not subject to a conflicting fiduciary duty.

Australian small business compliance (tax returns, BAS, basic advice) is $3k to $8k per year. Mid-market clients ($1M to $10M revenue) typically pay $10k to $40k per year for compliance plus advisory. Specialist work (R&D tax credit, GST advisory, restructure) is project-based at $5k to $50k. The referral fee usually applies to first-year fees only, not ongoing.

Yes. Both CPA Australia (APES 110) and CA ANZ rules require referral arrangements to be disclosed in the engagement letter or by separate written notice before work begins. The disclosure must include the existence of the arrangement and the basis on which the fee is calculated (percentage or flat amount).

Yes. Referral between accounting practices is common, especially when a generalist firm sends specialist work (audit, R&D, international tax) to a specialist. The split is typically 15% to 25% of first-year fees, sometimes ongoing for as long as the relationship lasts. Both firms must disclose the arrangement to the client.

Yes, if both parties are GST-registered (almost always for professional services). The fee carries 10% GST on top of the headline amount. The paying party claims it back as input tax credit. Tax invoice formalities apply - the referrer must issue a proper tax invoice to the accountant.