Lakiesha, an insurance agent, has recommended several

accountants to her client to provide needed accounting services. If she has no conflict of interest or material relationship with the accountants and receives no compensation from them, then what, if anything, must she disclose to the client with respect to the referred accountants?

$$ a$.$ nothing

$$ b$.$ the fees each accountant would charge the client

$$ c$.$ the date by which the required services would be completed

$$ d$.$ the reason$($s$)$ why she has recommended each accountant