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mino酱是个小破货 · 2025年05月28日

请解释下C选项?谢谢

NO.PZ2024022002000115

问题如下:

In alignment with the guidelines for adherence to the Standard concerning supervisor responsibilities, how should a firm’s ethical code be crafted?

选项:

A.Exclusively in straightforward, understandable language.

B.Solely as a part of the company's overall compliance policies.

C.Both in easily comprehensible language and as an integral part of the firm's compliance practices.

解释:

Option A is correct. Under the recommended procedures for compliance with Standard IV (C), Responsibilities of Supervisors, it's advised that codes of ethics be composed in clear, plain language, focusing on general fiduciary principles. This approach helps ensure that all employees can easily understand and adhere to these ethical guidelines. Contrary to Option B, merging the code of ethics with compliance procedures is not recommended as it may dilute the emphasis on ethical obligations. Option C is incorrect as it combines two approaches where the recommended practice is to keep the code of ethics distinct and straightforward.

麻烦老师解释下为什么C不对,谢谢老师

1 个答案

王暄_品职助教 · 2025年05月28日

C选项错在把道德准则和合规程序混在一起。CFA要求道德准则必须独立、简洁易懂,不能埋在复杂的合规流程里(如C选项),否则员工容易忽略核心道德原则。所以C不推荐。