Assume a CPA does the tax compliance work for both a business and an individual who works as an executive for the business. The CPA completes the business return and includes a deduction for compensation paid to the executive, the details of which are disclosed on the return. The CPA also completes the executive's tax return, but fails to include any compensation income on the executive's Form 1040 because the executive did not share this information with the CPA. What Circular 230 duty has the CPA failed to uphold