Cristiano Ronaldo, CFA, is a mutual fund portfolio manager at Bengal International Investment. The fund is focused on the global financial services sector. According to the Standards of Professional Conduct relating to Duties to Employers, which of the following statements is most accurate If Ronaldo leaves Bengal Intemational Investment to join Jason Investment Management Corporation, a competitor of Bengal, all of his research records:（）
A. can be recreated at Jason from his memory, provided no records are taken from Bengal.
B. are the property of Bengal and cannot be taken without Bengal's permission.
C. may be taken to Jason,provided he is the sole author of the research.
参考答案：B
解析：
CFA会员和考生在原来公司所做的报告和研究都属于原公司的资产，未经原公司同意不可以带走，不管该研究成果是否是个人独立完成的。在新公司的工作中，凭借记忆回忆原公司的报告和研究成果，也属于带走属于原公司的资产，也是不允许的。