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Can someone tell me the answer to this?? The controller of the business has directed an accountant to overstate ending work-in-process inventory on the balance

Can someone tell me the answer to this??

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The controller of the business has directed an accountant to overstate ending work-in-process inventory on the balance sheet in order to meet the budgeted net income figure. This would violate the ethical standards of. Competency, integrity, creditability, and confidentiality. Integrity and creditability, but not competency or confidentiality. Competency, integrity, and creditability, but not confidentiality. Creditability and competency, but not integrity and confidentiality

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