Ian O’Sullivan, CFA, is the owner and sole employee of two companies, a public relations firm and a financial research firm. The public relations firm entered into a contract with Mallory Enterprises to provide public relations services. According to the contract, O’Sullivan received 40 000 shares of Mallory stock in payment for his services. Over the next 10 days, the public relations firm issued several press releases that discussed Mallory’s excellent growth prospects. O’Sullivan, through his financial research firm, also published a research report recommending Mallory’s stock as a "buy". According to the Standards of Practice Handbook, O’Sullivan is required to disclose his ownership of Mallory’s stock in the:（）
A. press releases only.
B. research report only.
C. both the press releases and the research report.
参考答案：C
解析：
[分析]： 根据执业操守标准Ⅰ (B)(独立与客观)的相关规定，会员在执业过程中应保持独立性与客观性，以保证客户的正当利益。在提供投资建议和进行投资活动时，每一位会员均应努力保持其独立性和客观性。在本题中，O’Sullivan收受Mallory公司向其提供的股票的事实足以对其向公众提供的消息和研究报告的独立性和客观性产生潜在不利影响。因此，为了使公众对其提供的针对Mallory公司的前景预期和投资建议的独立性和客观性进行准确的评估，O’Sullivan必须在其所发布的消息和研究报告中披露其收受Mallory公司股票的事实。 [考点] 专业领域