Shelia, CPA, is considering paying a referral fee to Jacob for recommending an audit client to her. The new audit client is a nonissuer. Which section of the AICPA Code of Professional Conduct best describes the action that Shelia should take if she decides to pay the referral fee? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Some examples of correctly formatted ET responses are ET0.123.456.78, ET1.123.456.78, ET2.123.456.78 and ET3.123.456.78