Why might Miller not be able to accept commissions from Mr. Nasdaq?

Miller's inability to accept commissions from Mr. Nasdaq is primarily due to the nature of the professional relationship and the ethical guidelines established for CPAs. When a CPA provides tax services to a client, there are specific restrictions in place to ensure that the integrity and independence of the accountant are maintained. Accepting commissions from a tax client can create a conflict of interest, leading to questions about the objectivity and impartiality of the advice provided.

CPAs are expected to adhere to high ethical standards that guard against situations where their judgment might be influenced by financial incentives tied to recommendations that they make. By accepting commissions, Miller could be perceived as having outside interests that might conflict with the best interests of her client, thereby violating the fundamental principles of integrity and objectivity that are central to the profession.

In summary, the restrictions regarding commission acceptance in this context are designed to protect both the CPA and the client from potential conflicts that could undermine the trust inherent in their professional relationship.