A tax client asks Elena to perform additional tax-related services. Her experience in this area of tax law is limited. Which statement best describes what Elena should do under the AICPA Code of Professional Conduct before she agrees to perform the additional service?

O

Elena should consider whether the service will impair her independence.

O Elena should structure the fee for the service as a contingent fee.

Elena should seek sources of assistance to perform the service.

O Elena should include an indemnification clause in the updated engagement letter.