开发者:上海品职教育科技有限公司 隐私政策详情

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Avalon · 2024年11月13日

这题是什么逻辑?

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?

1 个答案

王暄_品职助教 · 2024年11月14日

虽然客户建议和区域投资组织的意见对于公司来说很重要,但根据CFA的要求。在没有法律要求的情况下,公司应首先遵循其内部政策。因此,公司应遵守的最小记录保留期限是五年,即选项A。

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