ap0258

Look closer at the your answer choices
I see what you are saying in that he has violated his cuty to his client(s) who are his parents, but if hee were to treat their account as any other rather than put it last on the list his actions could be seen as preferential or could be construed as coming about from a conflict of interest which would be a different violation of the Professional Standards.
“Jarrod” is taking reasonable steps to ensure that his employer doesn’t accuse or raise suspicion that he may be giving his parents preferential treatment.
I see what you are saying though it is a rather grey area. I’ve taken the exam once, and I’m almost positive I recognize this situational problem for the exam so know/remember that answer!