Federation Heros Pty Ltd is planning to buy a new production line from Alpha Ltd. Alex Jonas, who is a management accountant and has recently recruited, is assigned to conduct a cost-benefit analysis on the new production line. He has not told anyone in the firm that his sister is working for Alpha Ltd.Alex has discussed with his sister about the purchase project of the new production line from her company. In order to to support his sister to meet her annual sales target, Alexunderstates the costsand overstates the qualitative benefits pertaining to the new production line in his finalized cost-benefit report.

Describe Alex Jonas' ethical responsibilities as a professional accountant in this situation.