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An Iloilo-based financial software company hires a Non-resident Alien (NRA) from Country S as Chief Financial Officer (CFO) for a two-year engagement. The Alien Employment Permit (AEP) on file is issued for the role 'Financial Analyst' with a one-year term and a narrowly defined scope. The written job description assigns CFO-level duties including financial strategy, capital budgeting, risk management oversight across departments, and approval of multi-million-peso expenditures. The company begins work immediately but has not obtained a new AEP reflecting the expanded duties. A government audit later reveals that the NRA has performed CFO duties from day one and that the AEP does not reflect the actual duties performed. Which statement best reflects the legal position under Labor Code Articles 40-42 and the implementing Department Orders 186-2017 (as amended by DO 221-2021) and DO 205-2019?