You are a professional accountant and Finance Manager of Huawei Textile Limited (a public listed company). According to the statutory requirement, the board has decided to appoint external auditor. Finance Director has given you a short list of external auditors which includes Z Consultants and Finance Director asked for your advice to select Z Consultants. As you know, the chief of Z Consultants is Finance Director's own brother. Finance director has requested you not to disclose the relationship in the selection process. Requirement: Advice your Finance Director on legal and ethical ground considering business impact, conflict of interest and professional codes