NO.PZ2024022002000184
问题如下:
In an investment firm, where no specific legal guidelines for record retention exist, the firm's internal policy mandates a five-year retention period. Additionally, a regional investment organization advises an eight-year retention, while key clients suggest keeping records for a decade. Based on professional standards, what is the minimum duration for record retention the firm should adhere to?
选项:
A.5 years, as per the firm's internal policy.
B.8 years, following the regional investment organization's advice.
C.10 years, in line with key clients' suggestions.
解释:
Option A is correct. As per Standard V(C), Record Retention, when there are no legal mandates for record keeping, a firm’s internal policy takes precedence. In this scenario, the firm's policy of a five-year record retention period is the guiding standard. Recommendations from the regional investment organization or client preferences, while informative, do not override the firm's established policy.为啥以公司解释为准?不是以客户为先吗?