For many years, Samuel has been employed as a financial advisor at a leading brokerage firm where he conducts suitability reviews and makes investment recommendations for his clients. He recently obtained his CFP designation and has just signed an agreement with Thomas, a new client, for a comprehensive financial plan. According to the Code of Ethics, all of the following represent additional requirements for Samuel in his engagement with Thomas compared with his other clients EXCEPT:

a. Thomas and Samuel should discuss and mutually agree on the services to be provided by Samuel.

b. As Samuel researches the options available to satisfy Thomas' investment needs, he should recommend only the best available product options.

c. Samuel must supply an accurate and understandable written disclosure of his compensation arrangements.

d. Samuel must supply a general summary of likely conflicts of interest, in writing.