Monica Shore, CFA, is a highly regarded portfolio manager for Atlantic Investments (AI), a midsized mutual fund firm investing in domestic securities. She has watched the hedge fund boom and on numerous occasions suggested her firm create such a fund. Senior management has refused to commit resources to the area. Frustrated by the inaction, and attracted by the higher fees associated with hedge funds, Shore and several other employees use their spare time to create a hedge fund. Because AI management thinks that hedge funds are a fad, she does not inform her supervisor about the hedge fund. According to the Standards of Practice Book, Shore least likely violated the Standard relating to:（）
A. Disclosure of Conflicts.
B. Priority of Transactions.
C. Additional Compensation Arrangements.
参考答案：B
解析：
[分析]： 根据执业操守标准Ⅵ (A)(披露冲突)的相关规定，对于所有可能损害会员的独立性和客观性，或可能损害其客户、潜在客户及雇主利益的信息，会员均应进行全面、公正的披露。在本题中，Shore与其同事共同创建的对冲基金有可能与其雇主公司的利益产生潜在冲突，因而应当将相关情况向其雇主公司进行必要的披露。 根据执业操守标准Ⅳ (B)(额外补偿安排)的相关规定，会员基于其向雇主所提供的服务或其他服务而向第三方收取补偿或其他利益，且上述收取补偿(利益)的行为可能损害雇主的利益时，应事先征得其雇主的同意。在本题中，由于shore创建的对冲基金与其雇主的利益存在潜在冲突，从而她应当在创建对冲基金以前将相关情况通知其雇主公司并征得雇主公司的同意。 在本题中，Shore的相关行为并不违反执业操守标准Ⅵ (B)(交易优先权)的规定。 [考点] 利益冲突；对雇主的义务