With respect to claiming compliance with the CFA Institute Code of Ethics and Standards of Professional Conduct, which of the following statements is least accurate A firm:()
A. is encouraged to adopt the Code of Ethics and Standards of Professional Conduct as the company's code and ethics.
B. can claim compliance if its code of ethics has been verified by CFA Institute.
C. can claim compliance after ensuring its code of ethics meets the principles of the Code of Ethics and Standards of Professional Conduct.
参考答案:B
解析:
当公司的行为准则满足了CFA协会的伦理道德与专业行为标准后,公司可以宣称遵守了CFA协会的伦理道德与专业行为标准,但这并不需要CFA协会来核查,CFA协会也不会来核查公司是否遵守。公司被鼓励采纳CFA协会的伦理道德与专业行为标准,以此作为公司的道德准则。