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Independence issue
If it's a client you like working with, look into it more. They're not sending out feelers for nothing. Tell her that it sounds interesting and ask if she is looking for someone familiar with the company. Let her know that you're happy where you are, but a good offer could take you elsewhere.
I do like this client, but I know there is an independent issue. But the CFO was not specifically just pointing to me, he is generally referring to "someone has your experience" could be a good match to the position. Anyway, I'm happy where I am at, and I told him that I'll be recurring team member for next year audit.
There's potential for an independence issue - they're not supposed to do that.
They want you to refer friends. The CFO isn't referring to you. Unless the CFO is a complete moron, they don't want to go and get new auditors to hire you into an accounting manager role.