Matthew Smith, CFA, was recently promoted to senior portfolio manager. In his new position, Smith is required to supervise three portfolio managers. Smith asks for a copy of his firm’s written supervisory policies and procedures, but is advised that no such policies are required by regulatory standards in the country where Smith’s firm conducts the majority of its business. According to the Standards of Practice Handbook, Smith’s most appropriate course of action would be to:（）
A. require that his firm adopted the CFA Institute Code of Ethics and Standards of Professional Conduct.
B. require that the employees he supervises adopt the CFA Institute Code of Ethics and Standards of Professional Conduct.
C. decline to accept supervisory responsibility until his firm adopts procedures to allow him to adequately exercise such responsibility.
参考答案：C
解析：
[分析]： 根据执业操守标准Ⅳ (C)(监督责任)的规定，负有监督责任的会员应设法使行为规范受到公司高层管理者的充分重视并建立起相应的执行体系。如果由于没有必要的执行体系或相关执行体系不健全，从而使会员无法完成其监督职责，则会员应当以书面形式拒绝接受公司委派的对下属员工的监督职责，直至公司采纳了合理的规范从而使其可以充分履行监督职责为止。 [考点] 对雇主的义务