问题
单项选择题
A CFA charterholder is asked to review her firm’s soft dollar practices. As part of the review, she notes that her firm has failed to disclose the practices to the firm’s clients in writing as required by law. She does not report the firm’s violation to the appropriate regulatory authority, has the charterholder violated any CFA Institute Standards of Professional Conduct（）
A. No.
B. Yes, because she failed to act in the best interest of her employer.
C. Yes, because she is required to report legal violations to the appropriate authority.
答案
参考答案：A
解析：
[分析]： 尽管在特定情况下，法律要求当事人披露相关违法行为，但CFA协会所制定的道德准则和执业操守标准并不要求会员向相关政府机构或司法机关举报违法行为。 [考点] 利益冲突