Abstract: A System and Method for Accounting/Tax Preparation Referrals assists CPAs, Individuals and Centers of Influence (trade associations, employers, social groups) in obtaining compensation using a computer networked referral system. CPAs joining the system are tagged as SASBA CPAs, Individuals are tagged as RB Members if they do not have businesses and RB Owners if they do. A final COI tag is used for those in the first three groups. IRS regulations dictate that generally any activity with the expectation of profit qualifies as a business. Periodic transmission of referral links via emails, instant messages and similar modalities with the expectation of receiving a profit from SASBA for the referral can qualify one as a business. Because of this, individuals without a business who are referred to SASBA can create their own business and take advantage of existing tax strategies, compensation for their own referrals to SASBA and other advantages.