Is it permissible for an accountant to take a sum of money from the company's clients after consulting the manager and agreeing upon the price?

If the company is governmental, its employees are not permitted to accept any financial or in-kind compensation from contractors dealing with it, because this is considered among the gifts given to workers.

However, if the company is private, an employee may accept a commission or gifts from customers, provided that the owner of the company or the authorized manager gives permission, and the customer agrees to it. Otherwise, it is not permissible.