Offer a client-first reciprocal model: joint reviews, shared case studies, co-branded webinars, and CPD content. Avoid pure commission-sharing - Consumer Duty and accountancy rules make it messy.
Framework
1. Value-led: joint client reviews with shared output 2. Content co-creation: CPD-eligible webinars 3. Shared case studies with both firms branding 4. Revenue model: flat-fee introduction or none (reciprocal referral is cleaner)
Regulatory
ICAEW / ACCA rules on introductions differ from FCA; get both aligned before signing.