CFA道德在2022年CFA教材中是zui后一章節,那在備考2022年CFA道德你復習的如何呢?是不是掌握了很多知識點呢?今天跟著小編一起看看吧!
Sue Kim, CFA, a US citizen, works as an analyst for a subsidiary of a US investment firm on a small island that attracts offshore investment accounts. Local securities laws allow insider trading. While having dinner with the CEO of a local company, Kim learns that the firm is in negotiations to be acquired for a significant premium. Would Kim most likely comply with the CFA Institute Standards if she purchased the company’s shares for her client accounts?
A.No.
B.Yes, local laws allow insider trading.
C.Yes, if she receives permission from compliance department.
答案:A
解析:CFA準則中“知法守法”一條要求,如果涉及多個法律法規、CFA的道德準則,遵守其中zui嚴格的。雖然當地法律允許內幕交易,但是CFA準則不允許,所以應該遵循CFA準則的要求。
Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report
A. Accept the expense-paid trip and write an objective report.
B. Pay for all travel expenses, including costs of meals and incidental items.
C. Accept the expense-paid trip but disclose the value of the services accepted in the report.
答案:B
解析:根據“獨立客觀性”,zui佳方案是任何可能會影響到獨立客觀的禮物/安排,zui好都不要接受。因此,由Ward支付所有費用為正確答案。
答案C詳接受安排但披露,該解決方案不如A避免利益沖突那樣合適。
CFA知識點的學習是幫助學員更好掌握CFA的基本知識點,如果學員還有更多想要學習的內容,可以在線咨詢老師。







