NO.PZ2016040301000003
问题如下：
Jamison is a junior research analyst with Howard & Howard, a brokerage and investment banking firm. Howard & Howard’s mergers and acquisitions department has represented the Britland Company in all of its acquisitions for the past 20 years. Two of Howard & Howard’s senior officers are directors of various Britland subsidiaries. Jamison has been asked to write a research report on Britland. What is the best course of action for her to follow?
选项：
A.Jamison may write the report but must refrain from expressing any opinions because of the special relationships between the two companies.
B.Jamison should not write the report because the two Howard & Howard officers serve as directors for subsidiaries of Britland.
C.Jamison may write the report if she discloses the special relationships with the company in the report.
解释：
C is correct.
This question involves Standard VI(A) –Disclosure of Conflicts. The question establishes a conflict of interest in which an analyst, Jamison, is asked to write a research report on a company that is a client of the analyst’s employer. In addition, two directors of the company are senior officers of Jamison’s employer. Both facts establish that there are conflicts of interest that must be disclosed by Jamison in her research report. Answer B is incorrect because an analyst is not prevented from writing a report simply because of the special relationship the analyst’s employer has with the company as long as that relationship is disclosed. Answer A is incorrect because whether or not Jamison expresses any opinions in the report is irrelevant to her duty to disclose a conflict of interest. Not expressing opinions does not relieve the analyst of the responsibility to disclose the special relationships between the two companies.
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选项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)independence and objective吗？
