A CFA candidate, who is an investment bank equity analyst writes a research report on an oil company recommending a buy. After reviewing the report and not seeing any disclosures a pension fund manager asks the analyst if the investment bank is currently undertaking any corporate finance activity with this oil company. The analyst does not mention or include in the research report, that he is related to the majority shareholder of the investment bank and that he owns shares in the oil company. According to the Standards of Practice Handbook, the analyst is least likely to have violated the CFA Institute Standards of Professional Conduct that relates to:（）
A. disclosure of conflicts.
B. independence and objectivity.
C. additional compensation arrangements.
参考答案：C
解析：
[分析]： 基于本题题干内容可知，并没有证据显示该申请人与投资银行主要股东或石油公司的股东达成了额外补偿安排。但是，该申请人却违反了执业操守标准关于披露冲突和独立与客观的相关规定。根据执业操守标准Ⅵ (A)(披露冲突)的规定，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。显然，在本题中，该申请人(分析师)并没有向客户披露其与投资银行的主要股东存在联系并持有石油公司的股份的相关事实，因而他违反了执业操守标准Ⅵ (A)的规定。此外，根据执业操守标准Ⅰ (B)(独立与客观)，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。由于该分析师与投资银行的主要股东存在联系并持有石油公司的股份，从而其所提供投资建议的独立性和客观性很可能受到不利影响。 [考点] 专业领域；对雇主的义务；利益冲突