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Frances · 2024年08月27日

A选项为什么不对

NO.PZ2023021602000080

问题如下:

Johannes Meir, CFA, is a compliance officer for Family Estate Planning, LLC, a private wealth consulting firm. Many of his colleagues have family members who have started their own retail businesses. Some of Meir's colleagues have been asked by relatives to serve as non-executive directors or advisers to their companies. Meir should most likely recommend which of the following policies to ensure compliance with the CFA Institute Standards of Professional Conduct?

选项:

A.Require employees to declare all income sources annually B.Require employees to declare all outside business interests C.Prohibit employees from becoming directors or advisers

解释:

Standard VI(A)–Disclosure of Conflicts requires the disclosure of conflicts. For Meir to understand what potential conflicts of interest employees may have with the firm and with their clients, he would need to know the outside interests of each staff member. The staff members themselves may not know enough about the company and its clients to disclose those interests that would present a potential conflict. Therefore, it may be best to have all employees declare their outside business interests on an annual basis so Meir can make the determination as to what outside business interests need to be disclosed to clients.

如题

1 个答案

王暄_品职助教 · 2024年08月27日

选项A之所以不正确,是因为它要求员工申报“所有收入来源”,这个范围过于宽泛,并且不一定与潜在的利益冲突直接相关。合规的重点在于识别和披露可能与员工在公司的工作产生冲突的外部利益,而不仅仅是收入来源。因此,更具体地要求员工申报“所有外部商业利益”(选项B)更直接地针对了潜在的利益冲突问题。

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