A financial analyst named Sarah is preparing her annual report for her hedge fund clients. In her report, she states that her fund achieved a 15% return in comparison to the industry standard of 10%. While reviewing her figures, Sarah realizes that she mistakenly included a one-time gain from the sale of a subsidiary, which was not part of the regular investment returns her clients typically expect. Nevertheless, she decides to keep this information in the report, believing that it portrays a more favorable outlook for her fund.
Considering the ethical implications and the CFA Institute Code and Standards, what would be the most appropriate course of action for Sarah?