A client who regularly converts Canadian funds into US dollar complained to a CFP about the very high exchange rates charged by his firm. 

As an employee of the firm, the CFP is entitled to preferential foreign exchange rates. 

In order to provide exceptional customer service, the CFP transfers the client's funds into her own account, converts the funds to US dollars, and transfers the funds back into the client's account. 

As a consequence of this service, the client is highly satisfied with the CFP and expands the scope of engagement with the CFP from investment management to estate planning and tax management.

What are the issues in this case?