请问准备和自己现公司相竞争的材料不算违背code吗？

问题如下：

Melinda Jacobs, CFA, currently employed as a portfolio manager at SFM Asset Managers, also conducts weekend classes at a business school for which she is compensated. Additionally, she is in the process of creating promotional content for a future venture that will directly compete with SFM. Is it likely that Jacobs has breached the ethical standards?

选项：

A.No

B.Yes, due to receiving payment for teaching at the business school

C.Yes, as she is preparing marketing materials for a business in competition with SFM

解释：

Option A is correct. Under Standard IV (A), Loyalty, professionals are required to avoid engaging in independent activities that could conflict with their employer's interests. Jacobs' weekend teaching role does not conflict with her responsibilities at SFM. Furthermore, under Standard IV (B), Additional Compensation Arrangements, there is no breach of standards as long as there is no conflict of interest with the employer. Preparing for a competitive business while still employed is not a violation provided it doesn't interfere with the duty of loyalty to the current employer, which is not indicated in Jacobs' case.