A CPA firm is considering possible advisory engagements in which the firm would review the accounts receivable system and recommend changes that would streamline the company's collection process. The client will pay a contingent fee based on the improved performance of the client's A/R collections. Would this fee arrangement raise any ethical concerns under the CPA profession's rules?
A. Yes, but only the firm is performing other services
B. Yes, if the firm also performed a review engagement for the client
C. No, but only if the client is publically traded
D. No, provided the firm documents the arrangement