For the past decade, Christina Pederson, CFA, has managed the account of Susan Stefansson and in that time developed a close relationship with her client. Stefansson has a beach house in the Bahamas which she offers Pederson and her family free use of for two weeks as a reward for the excellent returns generated in her account. Pederson is so busy at work she doer not tell anyone where she is going for vacation. When accepting Stefansson’s offer, Pederson least likely violates the CFA Institute Standard relating to:()
A. loyalty to employer.
B. disclosure of conflicts.
C. Independence and objectivity.
参考答案:A
解析:
[分析]: 根据执业操守标准Ⅰ (B)(独立与客观)的规定,会员必须基于理性的考虑和判断从事各项执业行为,从而使自己的执业行为保持独立性和客观性。会员不得提供、索取或接受任何礼物、利益或补偿,以及其他任何有可能使自己或其他人的独立性和客观性受到影响的财物。 根据执业操守标准Ⅳ (A)(忠诚义务)的规定,会员应基于雇主的利益行事,不得对雇主故意隐瞒其专业能力,不得泄露雇主的机密信息及从事其他不利于雇主的行为。 根据执业操守标准Ⅳ (B)(额外补偿安排)的规定,除非已得到相关方面的书面许可,会员不得收受礼物、补偿及其他导致或可能导致与雇主的利益发生冲突的财物。 在本题中,Pederson接受了Stefansson向其免费提供的海滩别墅的住宿安排,从而对其执业活动的独立性和客观性产生了不利影响,因而违反了执业操守标准Ⅰ(B)的规定。同时,由于她并未向雇主公司披露其接受客户上述邀请的事实,因而也违反了执业操守标准Ⅳ (B)的相关规定。但是,由题干可知,Pederson并未违反执业操守标准Ⅳ (A)的相关规定。 [考点] 专业领域;对雇主的义务