(1) Payments for the purchase of an accounting practice;
(2) Retirement payments to individuals formerly engaged in the practice of public accounting or payments to their heirs or estates; or
(3) Payment of fees to a referring certified public accountant or firm for public accounting services to the successor certified public accountant or firm or the client in connection with an engagement.
History.—ss. 3, 5, ch. 89-87; s. 4, ch. 91-429; s. 3, ch. 97-35; s. 352, ch. 97-103; s. 11, ch. 98-340; s. 19, ch. 2009-54.