A CPA performs an audit for a private company. The sole owner of the company is involved heavily in day-to-day operations and makes all financial decisions. May the CPA refer, for a commission, life insurance products to the sole owner of the audit client? A CPA performs an audit for a private company. The sole owner of the company is involved heavily in day-to-day operations and makes all financial decisions. May the CPA refer, for a commission, life insurance products to the sole owner of the audit client