问题如下图：
选项：
A. 
B. 
C. 
解释：
请问选项A为什么不选？
发亮_品职助教 · 2019年03月06日
A选项没有披露Conflicts of interest。
如果要写报告，无论有没有表达观点，都需要披露相关利益，否则就违反了Disclosure of conflicts，因为这条要求了只要是被认为有可能影响独立客观性的相关利益，都需要披露：
Members and Candidates must make full and fair disclosure of all matters that could reasonably be expected to impair their independence and objectivity or interfere with respective duties to their clients, prospective clients, and employer.
NO.PZ2016040301000003 问题如下 Jamison is a junior researanalyst with Howar Howar a brokerage aninvestment banking firm. Howar Howars mergers anacquisitions partment hrepresentethe BritlanCompany in all of its acquisitions for the past 20 years. Two of Howar Howars senior officers are rectors of various Britlansubsiaries. Jamison hbeen asketo write a researreport on Britlan Whis the best course of action for her to follow? A.Jamison mwrite the report but must refrain from expressing any opinions because of the specirelationships between the two companies. B.Jamison shoulnot write the report because the two Howar Howarofficers serve rectors for subsiaries of Britlan C.Jamison mwrite the report if she scloses the specirelationships with the company in the report. C is correct.This question involves StanrVI(–sclosure of Conflicts. The question establishes a confliof interest in whianalyst, Jamison, is asketo write a researreport on a company this a client of the analyst’s employer. In aition, two rectors of the company are senior officers of Jamison’s employer. Both facts establish ththere are conflicts of interest thmust scloseJamison in her researreport. Answer B is incorrebecause analyst is not preventefrom writing a report simply because of the specirelationship the analyst’s employer hwith the company long threlationship is sclose Answer A is incorrebecause whether or not Jamison expresses any opinions in the report is irrelevant to her ty to sclose a confliof interest. Not expressing opinions es not relieve the analyst of the responsibility to sclose the specirelationships between the two companies. 何老师说过，如果sclosure关系，可以随便表达观点；如果不sclosure，就是能描述Fact等等，或者加入到restrilist。那下面这个解析为啥说一定要sclosure呢？Not expressing opinions es not relieve the analyst of the responsibility to sclose the specirelationships between the two companies.
NO.PZ2016040301000003 老师这道题看完解析知道A不对，哪有什么条款是适用这个A的，也就是哪个条款是可以放入限制性清单就不违反准则？I(B)inpennanobjective吗？
NO.PZ2016040301000003 老师好，什么时候选A？C 与A 有没有优先级 （就是碰到的时候有没有优先被选的）？谢谢。
为甚么不选B 拒绝写不是更好么