You previously worked for the Department of Revenue, a governmental agency in your town. You cut all ties with the agency after you left two years ago to start your own tax accounting business. One day you receive a call from the agency asking you to conduct a tax audit of taxpayers in the town. You do not conduct a financial statement audit of any of these clients. Assume the proposed arrangement is to pay you 25 percent of additional amounts collected following your audits of property tax returns plus 50 percent of all first-year tax penalties. What ethical issues exist for you in deciding whether to accept the engagement? Would you accept it? EXPLAIN.