Ben is working on a tax return for a client, in addition to doing some analysis of direct materials and direct labor for the manufacturing process. Ben's firm is contacted by the IRS that this client is in violation of several tax laws, and has requested copies of the workpapers for the last $5$ years of returns. Ben releases the requested information. What IMA standard is Ben primarily complying with?

Credibility

Integrity

Confidentiality

Competence