Accountant Ethics

2- "An accountant has agreed to be named as the executor of a client's will. The will provides that the accountant will receive a fee equal to 1% of the assets under management and will receive a fee equal to 5% of estate net income during the existence of the estate." Do you see any ethical conflicts of interest potentially arising out of this arrangement?

3- CPAs need to maintain integrity and objectivity, but in some roles independence is not necessary.  Do you feel independence is necessary in the role of a fiduciary?  How are conflicts of interest avoided as a fiduciary?