CFA习题《职业道德》习题精炼：冲突标准及注会协会职业行为标准

来源: 正保会计网校编辑：某某 2020/09/08 09:55:22　字体：大小

最可怕的敌人，就是没有坚持的信念。如果你觉得没有成功，那说明你的坚持还不够。正保会计网校为您提供CFA考试练习题，通过做题，能够巩固所学知识并灵活运用，考试时会更得心应手。

CFA习题一：注册会计师协会的职业行为标准

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习题二：冲突披露

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】

【习题一】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】

【习题二】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=时间+方法，自制力是这个等式的保障。世上无天才，高手都是来自刻苦的练习。而人们往往只看到“牛人”闪耀的成绩，忽视其成绩背后无比寂寞的勤奋。小编相信，每天都在勤奋练习，即使是一点点的进步，大家一定可以成为人人称赞的“牛人”。

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