Which of the following is a recommended procedure for compliance with the Standards of Professional Conduct relating to additional compensation arrangements Members:()
A. obtain written permission for only pecuniary additional compensation arrangement from their employers.
B. have details of the additional compensation arrangement confirmed in writing by the party offering the additional compensation.
C. make a written report of the additional compensation arrangement to their employer after completion of services for the party of offering the additional compensation.
参考答案:B
解析:
CFA协会会员提交额外报酬安排的书面报告一定是在会员提供服务之前,所以C错。CFA协会会员在获得额外的报酬时需要得到雇主的同意,而并不仅仅是获得金钱上的报酬才需要披露,所以A错。CFA协会会员提出具体的额外报酬安排需要提供报酬方进行确认,是推荐的做法。