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L professionals. DIGEST: A LAWYER MAY SHARE OFFICE SPACE AND EXPENSES WITH, AND ENTER INTO AN ARRANGEMENT TO MAKE NON-EXCLUSIVE REFERRALS WITH, A NON-LEGAL PROFESSIONAL, SUCH AS AN ACCOUNTANT, DESIGNATED AS SUCH ON A LIST COMPILED BY THE APPELLATE DIVISION PURSUANT TO DR 1-107 AND 22 NYCRR SECTION 1205.5, PROVIDED THAT THE LAWYER DOES NOT PAY TO OR ACCEPT REFERRAL FEES FROM THE ACCOUNTANT AND COMPLIES WITH OTHER PRECAUTIONS TO PRESERVE CLIENT CONFIDENCES AND SECRETS AND PREVENT CONFLICTS, INCLUD.

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