Christine Jones is working for ATB Pty Ltd. As a junior managerial accountant. ATB Pty Ltd. is planning to purchase a new machine from Delta Ltd. Christine Jones has been assigned to produce a cost-benefit analysis report on the new machine. She has not told anyone in the company that his brother is working for Delta Ltd. as a sales executive. She has discussed with her brother about the planned purchase of the new machine from his company. To support her brother to meet his annual sales target, Christine overstates the qualitative benefits and understates the costs associated with this new machine in the analysis report.

Describe Christine Jones ethical responsibilities as a professional accountant in this situation.