John Maginn, an investment researcher, who is a CFA charter holder, takes a trip for which his firm will pay all the expenses. Upon his return he alters some of the numbers on restaurant receipts to inflate the expenses by $ 52. Is this a violation relating to Professional Misconduct()
A. No, because the expense inflated is under $100.
B. No, if such behavior is not significant.
C. Yes, because it is a crime of moral turpitude.
参考答案:C
解析:
Yes, because it is a crime of moral turpitude. A Members and Candidates must not engage in any professional conduct involving dishonesty, fraud, or deceit or commit any act that reflects adversely on their professional reputation, integrity, or competence. CFA Institute discourages unethical behavior in all aspects of members’ and candidates’ lives. Do not abuse CFA Institute’s Professional Conduct Program by seeking enforcement of this Standard to settle personal, political, or other disputes that are not related to professional ethics.