问题
单项选择题
Several years ago Samuel Bergen, CFA, co-founded an investment club. The club has not actively traded the account for at least a year and does not plan to resume active trading of the account. Bergen’s employer requires an annual disclosure of employee stock ownership. Bergen discloses all of his personal trading accounts, but does not disclose his holdings in the investment club. Which CFA Institute Standards of Professional Conduct has Bergen violated()
A. fiduciary duty
B. conflicts of interest
C. selective disclosure
答案
参考答案：B
解析：
[分析]： 根据执业操守标准Ⅵ (A)(披露冲突)的规定，会员应当披露所有可能导致潜在利益冲突的收益性持有情况。在本题中，Bergen未向其雇主披露其持有投资俱乐部股权的事实，因而违反了执业操守标准Ⅵ (A)的相关规定。 [考点] 利益冲突