13. Bryan CPA working at De Soyza & Shah audit firm as a senior auditor. A tax client of De Soyza & Shah had failed to inform Bryan about an amount of earned income for the year, and informed Bryan not to record the amount as the earned income while filing the tax return. The client adds that if Bryan does not adhere to the requirement then De Soyza & Shah will not get to audit the company's financial statement anymore. Which of the following ethical value gives the moral courage for Bryan to withstand the client pressure? S (1 Point) Integrity Loyalty Respect Fairness ethical character in professional accountant is