Catherine, a CFA charter holder and an analyst for D＆G Investment Limited, is preparing a buy recommendation on the Toys Limited. According to AIMR Standards of Professional Conduct, which of the following is NOT a conflict of interest that he would normally disclose（）
A. Catherine’s son has a trust fund that holds a substantial block of Toys Limited stock.
B. Catherine has a consulting contract with the Toys Limited.
C. Catherine’s next-door neighbor works at Toys Limited.
参考答案：C
解析：
Standard Ⅳ (B): Disclosure of Conflicts to Clients and Prospects. Catherine must disclose (1) special relationships-directorships and consultancies, (2) underwriting and financial relationships, (3) broker dealer market making activities, and (4) material beneficial ownership. The fact that her next-door neighbor works for Toy’s limited is not a conflict requiring disclosure to clients and prospects.