Will the CPA steer clients to products and services offered by the non-CPA side of the business?

There is nothing inherently wrong with steering clients to other products or services offered by the firm or an affiliated entity, provided that there are sufficient protections for the public.

In this case, the public's interest is fully protected even on the non-CPA side of the business. As indicated above, under the proposed legislation, the CPA who expects to be paid a fee must inform the client of this fact. The informed client is then free to accept or decline the other services.

Clients also are protected under the NYSSCPA Code of Professional Conduct, which requires members to perform all professional responsibilities with "the highest sense of integrity." Integrity requires that "service and public trust not be subordinated to personal gain and advantage." Also, under the Rules of the Board of Regents, "unprofessional conduct" includes exercising undue influence on a client, including promotion of the sale of services and goods in such manner as to exploit the client for the financial gain of the practitioner or third party.

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