c. Dewan Hossain is a senior audit assistant in an audit firm of Bangladesh. Mr. Hossain found substantial financial misstatements during the audit of a major client. This client generates 52% of the audit firm's total audit income. The relationship between the firm and the client has been strained recently and because of this, Mr. Hossain ignored the misstatements and ensured the client stayed with the firm. Requirement: As per IFAC Code of Conduct, which of the professional qualities has Mr. Hossain failed to display