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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：大耳朵圖圖 2020/09/07 09:37:54　字體：大小

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【CFA習(xí)題】

1、Carolina Ochoa, CFA, is the chief financial officer at Pantagonia Computing. Ochoa is currently the subject of an inquiry by Pantagonia's corporate investigations department. The inquiry is the result of an anonymous complaint accusing Ochoa of falsifying travel expenses for senior management related to a government contract. According to the CFA Institute Code of Ethics and Standards of Professional Conduct, it is most appropriate for Ochoa to disclose the allegations:

A. to CFA Institute when the investigation concludes.

B. on her Professional Conduct Statement.

C. to CFA Institute if the allegations are proven correct.

查看答案解析

【答案】

【解析】

Members and candidates must self-disclose on the annual Professional Conduct Statement all matters that question their professional conduct, such as involvement in civil litigation or criminal investigations or being the subject of a written complaint.

【CFA習(xí)題】

2、Ileana Inkster, CFA, was recently offered a senior management position within the trust department at a regional bank. The department is new, but the bank has plans to expand it significantly over the next few months. Inkster has been told she will be expected to help grow the client base of the trust department. She is informed that the trust department plans to conduct educational seminars and pursue the attendees as new clients. Inkster notices that recent seminar advertisements prepared by the bank's marketing department do not mention investment products will be for sale at the seminar. The ads indicate attendees can "learn how to immediately add $100,000 to their net worth." What should Inkster most likely do to avoid violating any CFA Institute Standards of Professional Conduct?

A. Decline to accept the new position

B. Accept the position and inform senior management of inadequate compliance procedures

C. Accept the position and revise the marketing material

查看答案解析

【答案】

【解析】

The prospective supervisor's first step should be to not take the position. Accepting the position with inadequate procedures in place or improper marketing material would leave Inkster at risk of incurring a violation of Standard IV(C)–Responsibilities of Supervisors. She could agree to be hired as an interim consultant with the bank in order to implement adequate procedures before taking on any supervisory role.

沒(méi)有被折磨的覺(jué)悟，就沒(méi)有向前沖的資格。既然選擇了，就算要跪著也要走下去。其實(shí)有時(shí)候我們還沒(méi)做就被我們自己嚇退了，想要往前走，就不要考慮太多，去做就行了。既然選擇了CFA考試，就要朝著它勇敢向前，每天進(jìn)步一點(diǎn)點(diǎn)，基礎(chǔ)扎實(shí)一點(diǎn)點(diǎn)，通過(guò)考試也就會(huì)更容易一點(diǎn)點(diǎn)。