Canadian engineering/geoscience Codes of Ethics emphasize diligence, competence, integrity, and a paramount duty to the public interest (including safety, health, welfare, and environmental protection). Working with due diligence (A) is a standard professional obligation, as is identifying, managing, and communicating risks to protect the public (B). Many regulators’ ethical expectations also include environmental stewardship and responsible, sustainable development—often expressed as conserving resources, considering environmental impacts, and supporting responsible resource development (C). However, making “lowest cost outcomes” the highest priority (D) conflicts with core ethical principles. Cost efficiency is a legitimate project objective, but it must never override safety, quality, regulatory compliance, or professional judgment. NPPE materials consistently stress that professionals must not compromise public welfare or sound engineering/geoscience practice to meet cost, schedule, or client pressure. Accordingly, D is the statement that does not align with ethical duties.