Choice "D" is correct. A CPA may not accept a commission for recommending a product to a client if the CPA audits or reviews that client's financial statements.
Choice "a" is incorrect. A CPA may resell a product to a client.
Choice "b" is incorrect. This is not considered incompatible with a CPA's practice.
Choice "c" is incorrect. A CPA may accept engagements obtained through the efforts of third parties.
