NO.PZ201604030300004702
问题如下：
2. When participating in the road shows in Switzerland, Riser least likely violates the Standard relating to:
选项：
A.Disclosure of Conflicts.
B.Independence and Objectivity.
C.Additional Compensation Arrangements.
解释：
C is correct.
Riser least likely violates Standard IV(B) —Additional Compensation Arrangements when participating in the road shows. The Standard provides guidance regarding the acceptance and disclosure of compensation that might conflict with an employer’s interests. Participating in the road shows and receiving compensation from the subsidiary do not appear to conflict with his employer’s interests.
When participating in the road shows, Riser may violate Standards I(B) —Independence and Objectivity and VI(A) —Disclosure of Conflicts. The Standard relating to Independence and Objectivity requires that members use reasonable care and judgment to achieve and maintain independence and objectivity in their professional activities. Riser’s role as board member could jeopardize his objectivity and create a conflict of interest. Standard VI(A) —Disclosure of Conflicts requires that members make full and fair disclosure of all matters that could reasonably be expected to impair the independence and objectivity or interfere with respective duties to the clients, and prospective clients. Full disclosure allows clients to judge motives and possible biases for themselves. Riser does not appear to make adequate disclosure.
