Lorraine Newman, CPA, has developed considerable tax expertise in business acquisitions and is widely recognized in her geographic practice area as the go-to person for such transactions. She is currently representing DanAck, Inc. in the acquisition of a potential subsidiary, BillMur, Inc. BillMur is represented by Ida No, who just graduated from college and has not yet taken the CPA exam and is not an EA. It is obvious to Lorraine that Ida is totally unfit to represent BillMur and does not understand the tax issues or consequences that would apply under the proposed terms for the transaction. Lorraine is convinced that if BillMur follows Ida No’s advice, it will suffer significant adverse tax consequences. Does Lorraine have any ethical issues to consider as she represents DanAck in these circumstances?