Sarah Connor, CFA, is a financial analyst employed by Johnson Investment Counselors. According to the Code of Ethics and Standards of Professional Conduct, which of the following Staterments is NOT among the recommended procedures in compliance with the Standards of Professional Conduct relating to independence and objectivity Johnson Investrnent Counselors:（）
A. prohibits the acceptance of gifts.
B. protects the integrity of opinions.
C. restricts special cost arrangements.