问题
单项选择题
Sarah Connor, CFA, is a financial analyst employed by Johnson Investment Counselors. According to the Code of Ethics and Standards of Professional Conduct, which of the following Staterments is NOT among the recommended procedures in compliance with the Standards of Professional Conduct relating to independence and objectivity Johnson Investrnent Counselors:（）
A. prohibits the acceptance of gifts.
B. protects the integrity of opinions.
C. restricts special cost arrangements.
答案
参考答案：A
解析：
礼物可以在不影响独立和客观判断并获得相关方面同意的情况下接受，接受礼物并不是被禁止的行为，但公司可以限制员工接受礼物。公司保护其观点的诚信和限制特殊的成本安排都属于CFA协会推荐的做法，以此来避免违反独立性和客观性。