You are a management accountant for the Northern Division of Destrong Enterprises. His lifelong friend, Allen Rodrguez, is the manager of the North Division. Allen was instrumental in helping him obtain his current position. Because the manager's annual bonus is based on the amount of profit the Northern Division reports for the year, Allen has asked him to "manipulate the numbers" to make the Northern Division appear more profitable. Considering the Standards of Ethical Conduct for Management Accountants, how would you respond to Allen Rodrguez's request?