Alligator Inc., a nonpublic audit client of your firm, is requesting that your firm provide advisory services to assist in its adoption of CECL accounting requirements. That is, Alligator would like your firm's assistance formulating an acceptable approach for measuring its accounts receivable allowance account in accordance with the new framework set forth in ASC 326-20 (Financial Instruments - Credit Losses). You are the audit manager on Alligator's audit. Should your firm assist Alligator? Does this answer change if Alligator is a public company? What is AICPA code and PCAOB code for this question?