B is correct. Statement 3 is incorrect. Conflicts must be avoided or disclosed. If not avoided, a conflict must be disclosed—prominently and in plain language—regardless of whether the member views the conflict as material. Statement 4 is in compliance with the Standards. The Mahsud Financial disclosure requirement complies with the Standards. Gifts from clients must be disclosed so the employer can determine whether the gift could affect the employee’s independence and objectivity.
这个题目两点要确认一下
1）“regardless of whether the member views the conflict as material. ”这感觉又在玩文字游戏了，出现material就是把范围画窄了，所以错了，因为无论是否material都要披露。
好讨厌这样的出题方式，这接近原题么？
2）“Gifts from clients must be disclosed so the employer can determine whether the gift could affect the employee’s independence and objectivity.” 任何礼物都要披露吗？我记得视频里面说分析师对于礼物接受有2点
- 公司要有明确policy限定最高可接受的礼物价值
- 对于很普通的礼物是可以接受的，比如纪念笔这种。我的问题是这种也需要申报给公司吗？
