Janet is a successful solo tax practitioner who has a great many individual clients for whom she does tax planning and return work. In light of the excellent personal tax work she has done for him, one of her individual clients, a gentleman who is employed as a chief executive officer of a private corporation, recently asked Janet to assist the corporation in doing tax work in going public in its upcoming initial public offering of common stock. In connection with the offering, certain tax opinions and certifications will be required to be issued, including a careful analysis of the company's outstanding corporate tax matters, including the survival of significant valuable tax benefit carry forwards. Janet is very flattered with the request and promptly accepts the offered engagement. What should Janet have done or taken into consideration before accepting the offered work?