Robert has been a CPA for over 20 years, primarily doing tax compliance engagements for individuals. One of his long-time clients indicates that she is considering a transaction that would involve creating an employee stock ownership plan (ESOP) so she can transfer control of her closely held business to her employees. She asked Robert to assist with this transaction because she has always relied on his integrity and she trusts him. Robert knows what an ESOP is from general knowledge but has never worked professionally with ESOPs, nor has he ever helped implement one for a client. What ethical issues does Robert face? How do you advise him to proceed?