Brown, CPA, has several wealthy tax clients who regularly confer with her about tax planning, estate planning and tax compliance issues. She is very familiar with these clients’ financial situations. Assuming none of the clients are attest clients and all required disclosures would be made by Brown, may she sell a list of these clients to Mr. Nasdaq, a registered investment adviser (RIA), if she notifies her clients in advance and explains how Mr. Nasdaq could be of service in helping them meet their financial needs?