Is it ethical for a CPA to recommend selling a client account to another firm for a commission if the terms are disclosed to the client?

The recommendation for a CPA to suggest selling a client account to another firm for a commission can be considered ethical if it is done transparently and with full disclosure of the terms to the client. In this scenario, the CPA must ensure that the client is fully informed of the financial implications, including the commission structure.

Disclosing the terms safeguards against conflicts of interest and ensures that the client can make an informed decision based on the potential benefits and drawbacks of the sale. The CPA must also ensure that this recommendation aligns with the best interests of the client, maintaining the professional responsibility to act with integrity and in the client's best interests.

While various options may suggest additional conditions for ethical behavior, the core principle rests on transparency and the client’s informed consent; thus, as long as the CPA adheres to these standards, recommending the sale can indeed be ethical.