CFA一级职业伦理考题精选附解析
备考必备 | 2015-12-10
CFA一级职业伦理1：In a privateconference of the analysts, Bill, CFA, announced that the company released theincrease in EPS before a public release in a few days and told them not todivulge such information in the guideline distributed to the analysts. Whenshould the analysts release the material information?
A.after the privateconference.
B.after the releaseof guideline
C.after the publicrelease
Solution: C
金程CFA解析：Members andCandidates who possess material nonpublic information that could affect thevalue of an investment must not act or cause others to act on the information.Members and candidates should encourage the issuing company to make theinformation public.
CFA一级职业伦理2：An analyst has been writingresearch reports on a firm for many years. As part of the analyst’s continuingresearch efforts, the analyst allowed the firm to fly him to the firm’sheadquarters 500 miles away and put him up in the guest quarters the firm hadfor all corporate visitors. In the current year, the firm is planning asecondary share offering that coincides with the tenth anniversary of the firmgoing public. When the analyst arrived at the headquarters, he found a new setof high-quality golf clubs as a gift to him. On the golf clubs was the firm’slogo, and the firm was giving the clubs to all visitors this year in honor ofthe anniversary and the IPO. Based upon this information, Standard I (B),Independence and Objectivity, has:
A、been broken because ofthe value of the golf clubs and the value of the trip to the headquarters.
B、been broken because ofthe value of the golf clubs.
C、not been brokenbecause the trip is allowed and the firm is giving the clubs to all visitors.
Solution: B
金程CFA解析：Modest gifts andentertainment are acceptable. Should commercial transportation be unavailable,modestly arranged travel may be accepted to participate in appropriateinformation gathering events.
CFA一级职业伦理3：Masse, CFA, a domestic stockanalyst, is working for a new hedge fund. Several weeks ago when he left theformer company, he deleted the copy of records stored in his computer for hisworking convenience. Does Masse violate the standards?
A.Standard V(C) RecordRetention
B.Standard IV(A) Loyalty
C.None of them.
Solution: C
金程CFA解析：Firm records or workperformed on behalf of the firm that is stored in paper copy or electronicallyfor the member's or candidate's convenience while employed, however, should beerased or returned to the employer unless the firm gives permission to keepthose records after employment ends.
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