Ekta Prakash, CFA, works as an investment advisor for TXM Investments (TXM). Prakash advises a client to transfer $150,000 from a tax-deferred investment account to TXM's multi-cap fund. Prakash discloses to her client that withdrawals from the tax-deferred account will attract a penalty of $15,000 but assures the client that the cost can be recovered through better investment returns from TXM's fund. Prakash has violated the Standard(s) relating to: