I have been appointed as external auditor of Cycad Limited. The managing director A.Ferox has asked me to reflect his director's fees of R4,6 million...

I have been appointed as external auditor of Cycad Limited. The managing director A.Ferox has asked me to reflect his director's fees of R4,6 million under wages and salaries in the Income statement. Must I agree to his request? give a reason.