Becker & smith, cpas, and its client, troper lighting, are discussing a possible advisory engagement in which the firm would review troper's account receivable (a/r) system and recommend changes that would streamline the company's collection process. troper will pay becker & smith a fee based on improved performance in a/r collections. would this contingent fee arrangement raise any ethical concerns under the profession's rules? yes, but only if becker & smith was performing other services for troper. yes, if becker & smith also performed a review engagement for troper. no, but only if troper is a publicly traded company subject to sec and pcaob rules. no, provided becker & smith documents the arrangement in the engagement letter.