re$-$write the following statement: Tomas$$s actions reflect a lapse in ethical decision$-$making under pressure an essential competency for accounting professionals. Accountants must not only possess strong technical skills but also demonstrate sound ethical judgment when navigating conflicts between meeting deadlines and ensuring accuracy. Maintaining transparency, even when inconvenient, is critical to preserving stakeholder trust and safeguarding the integrity of the financial reporting process over the long term and still protecting yourself and livelihood.