Final answer:
The CPA should disclose their commission arrangement to the client and act in the best interests of the client.
Step-by-step explanation:
The appropriate action for the CPA in this situation is for them to disclose their commission arrangement with the software company to their client. This is necessary to ensure transparency and avoid any conflicts of interest.
By disclosing the commission arrangement, the CPA allows their client to make an informed decision about whether to trust their recommendation. Additionally, the CPA should provide unbiased and objective advice, considering the best interests of their client rather than their own financial incentives.
Overall, it is important for the CPA to prioritize their professional integrity and ethical obligations by being transparent and acting in the best interests of their client.