A CPA agreed to render professional services to all three of the shareholders in a corporation. All three shareholders asked the CPA to determine the amount of corporate earnings that should be distributed as dividends and the amount that should be maintained as Retained Earnings to spur the future growth of the corporation. All three told the CPA that they want to allocate cash flow to maximize everyones after-tax wealth.

Two weeks after the CPA began this assignment, one of the shareholders told the CPA privately that she desperately needed immediate cash flow from dividends because her mother recently had a stroke and needs to be able to afford to give her mother proper medical care. This shareholder asked that her mothers medical condition be kept confidential, to respect her mothers wishes.

After learning that one of the three shareholders has a need for increased dividend cash flow immediately, the CPA should:

A. Share this fact with all three shareholders to see if they can accommodate this particular shareholders needs

B. Consider withdrawing from the professional engagement

C. Reach the same conclusion that the CPA would have reached prior to learning of this particular shareholders need for increased dividend cash flow

D. Shift her cash flow allocation plan in favor of distributing increased levels of dividends