Is it permissible for an accountant to take a sum of money in exchange for recommending contracting with an auditing firm, or to accept the waiving of a debt in exchange for recommending another firm, and is this amount considered his rightful due?

It is not permissible to take a commission from the auditing firm with which you contracted to audit the association's work if the selection of the firm is part of your job responsibilities; the thousand [currency unit] that was taken must be returned. However, if the selection and contracting with the firm are not within your purview, then there is no harm in taking a commission outside of working hours.