b) Brian is a long-time client of Lucia's, a registered BAS agent. Brian asks Lucia to assist him to identify an appropriately qualified tax agent to provide advice in relation to his self-managed superannuateon fund. Lucia is aware of a number of suitable registered tax agents but refers Brian to XYZ Accounting Pty Ltd because she receives a fee for the referral from this firm. You are required to review and interpret this scenario and apply the relevant codes of conduct. Your answer should be between 100 and 120 words