Jordan is an accountant with a national firm. He is also a director of Bear-Tech Inc, a producer of communications equipment, and a member of the corporation's audit committee. In the committee's review of the financial statements prepared by management for the most recently completed financial year, Jordan noticed that the statements failed to refer to certain transactions. The audit committee was told by the chief financial officer that they did not need to be disclosed in the statements. The audit committee recommended to the board that it approve the statements. The board did so and disclosed the statements to the public. Subsequently, the chief financial officer realized that the transactions should have been disclosed in accordance with generally accepted accounting principles. The result of the omission of the transactions was that the financial statements overstated the corporation's income for the year by 20 percent. Bear-Tech disclosed the error and the shares of the corporation dropped in value. Did Jordan breach an obligation to the corporation by failing to ensure that the transactions were disclosed in the financial statements?