As an increasing number of states allow CPAs to accept commissions and sell life insurance, more and more accountants are looking toward the insurance industry for compensation. There is also evidence that clients tend to prefer commissions over fee-based services. The owner and beneficiary can be certain that the designations are correct if he or she participates directly in the purchase. Also, the owner can be sure that the plan is implemented. In addition, the process allows for more frequent insurance reviews.