R90 练习: Code of Ethics 与 Standards of Professional Conduct

R90 练习: 职业伦理规范与行为准则

考纲范围

• 描述 CFA 协会职业行为调查流程 (Professional Conduct Program)
• 解释 Code of Ethics 与 Standards of Professional Conduct 的结构与内容
• 理解 Professional Conduct Statement (PCS) 的披露要求

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Q1.

Adam Davis, CFA, is the general manager of Nextera Energy. He is under investigation by the compliance department for an anonymous complaint about Davis’ fraudulent expenses for senior management related to a government program. According to the CFA Institute Code and Standards, Davis should most likely disclose the complaint:

A. to CFA Institute if the accusation is proven to be true.

B. to CFA Institute when the result of the investigation comes out.

C. on his annual Professional Conduct Statement.

查看答案与解析

答案：C

解析：本题考查 Code of Ethics 中 Professional Conduct Statement (PCS) 的披露要求。会员和考生如果在过去一年中涉及了违法违规的行为或者因此被调查，即使这些行为不属实，也需要将相关情况在年度职业行为陈述表中披露。

选项	判断	解析
A	✗	无论指控是否被证实属实，都需要在 PCS 中披露，而不是等确认后才向 CFA 协会披露
B	✗	不是在调查结果出来以后才向 CFA 协会披露，而是在年度 PCS 中及时披露
C	✓	会员和考生必须在年度 PCS 中披露所有涉及违法违规行为或被调查的情况，无论结果如何

关联：R90: Code of Ethics 与 Standards of Professional Conduct