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CFA習題《職業道德》習題精煉：沖突標準及注會協會職業行為標準
最可怕的敵人，就是沒有堅持的信念。如果你覺得沒有成功，那說明你的堅持還不夠。正保會計網校為您提供CFA考試練習題，通過做題，能夠鞏固所學知識并靈活運用，考試時會更得心應手。
CFA習題一：注冊會計師協會的職業行為標準
Jiro Sato, CFA, deputy treasurer for May College, manages the Student Scholarship Trust. Sato issued a Request for Proposal (RFP) for domestic equity managers. Pamela Peters, CFA, a good friend of Sato, introduces him to representatives from Capital Investments, who submitted a proposal. Sato selected Capital as a manager based on the firm’s excellent performance record. Shortly after the selection, Peters, who had outstanding performance as an equity manager with another firm, accepted a lucrative job with Capital. Which of the CFA charterholders violated the CFA Institute Standards of Professional Conduct?
A Both violated Standards.
B Peters violated Standards.
C Neither violated Standards.
CFA習題二：沖突披露
Umi Grabbo, CFA, is a highly regarded portfolio manager for Atlantic Advisors, a mid- sized mutual fund firm investing in domestic securities. She has watched the hedge fund boom and on numerous occasions suggested that her firm create such a fund. Senior management has refused to commit resources to hedge funds. Attracted by potential higher fees associated with hedge funds, Grabbo and several other employees begin development of their own hedge fund to invest in international securities. Grabbo and her colleagues are careful to work on the fund development only on their own time. Because Atlantic management thinks hedge funds are a fad, she does not inform her supervisor about the hedge fund creation. According to the Standards of Practice Handbook, Grabbo should most likely address which of the Standards immediately?
A Disclosure of Conflicts
B Priority of Transactions
C Additional Compensation Arrangements
查看答案解析
【答案】
【習題一】C【解析】
C is correct because members should use reasonable care and judgment to maintain independence and objectivity [Standard I(B)]. There is no indication of inappropriate behavior in selection of the equity manager or in the acceptance of employment with that manager; both decisions were based on the excellent performance records of the manager and the member, respectively.
A is incorrect because there is no indication of inappropriate behavior in selection of the equity manager or in the acceptance of employment with that manager; both decisions were based on the excellent performance records of the manager and the member, respectively.
B is incorrect because there is no indication that Peters or Sato violated Standard I(B) by Peters joining Capital.
查看答案解析
【答案】
【習題二】A【解析】
A is correct because according to Standard VI(A)–Disclosure of Conflicts, Grabbo should disclose to her employer her hedge fund development as this activity could possibly interfere with her responsibilities at Atlantic. In setting up a hedge fund, Grabbo was not acting for the benefit of her employer. She should have informed Atlantic that she wanted to organize the hedge fund and come to some mutual agreement on how this would occur.
B is incorrect as the hedge fund will trade in international securities while Atlantic trades in domestic securities so it is unlikely their investments will conflict with each other. Additionally, policies and procedures needed to address Standard VI(B)–Priority of Transactions will be required in the future, but are not needed at the present time, as the fund is not trading.
C is incorrect as the hedge fund will likely provide Grabbo additional compensation in the future [Standard IV(B)], but currently she is not receiving additional compensation as the fund is still in development. This will, however, need to be addressed in the future.
成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。而人們往往只看到“牛人”閃耀的成績，忽視其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習，即使是一點點的進步，大家一定可以成為人人稱贊的“牛人”。
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