Chris Babcock, CFA, a portfolio manager for a large Texas investment firm, has been offered compensation in addition to what her firm pays her. The offer is from one of her clients and the additional compensation will be based on her yearly performance in excess of the market index. Babcock should :（）
A. turn down the offer because it represents a clear conflict between this client and Babcock’s other clients.
B. make written disclosure to all parties involved before she accepts this offer.
C. make written disclosure to her other clients before she accepts this offer.
参考答案：B
解析：
Standard Ⅳ (B) , Additional Compensation Arrangements, applies in this situation. Standard Ⅳ (B) states, "No gifts, benefits, compensation, or consideration are to be accepted with may create a conflict of interest with the employer’s interest unless written consent is received from all parties. " The key words here are "written consent" - members must obtain written consent because such arrangements may affect loyalties and objectivity and create potential conflicts of interest.