2015年CFA职业伦理真题解析
备考必备 | 2016-01-22
2015年CFA职业伦理真题解析：
An analyst has been writing research reports on a firm for many years. As part of the analyst’s continuing research efforts, the analyst allowed the firm to fly him to the firm’s headquarters 500 miles away and put him up in the guest quarters the firm had for all corporate visitors. In the current year, the firm is planning a secondary share offering that coincides with the tenth anniversary of the firm going public. When the analyst arrived at the headquarters, he found a new set of high-quality golf clubs as a gift to him. On the golf clubs was the firm’s logo, and the firm was giving the clubs to all visitors this year in honor of the anniversary and the IPO. Based upon this information, Standard I (B), Independence and Objectivity, has:
An analyst has been writing research reports on a firm for many years. As part of the analyst’s continuing research efforts, the analyst allowed the firm to fly him to the firm’s headquarters 500 miles away and put him up in the guest quarters the firm had for all corporate visitors. In the current year, the firm is planning a secondary share offering that coincides with the tenth anniversary of the firm going public. When the analyst arrived at the headquarters, he found a new set of high-quality golf clubs as a gift to him. On the golf clubs was the firm’s logo, and the firm was giving the clubs to all visitors this year in honor of the anniversary and the IPO. Based upon this information, Standard I (B), Independence and Objectivity, has:
A.been broken because of the value of the golf clubs and the value of the trip to the headquarters.
B.been broken because of the value of the golf clubs.
C.not been broken because the trip is allowed and the firm is giving the clubs to all visitors.
Solution: B
Modest gifts and entertainment are acceptable. Should commercial transportation be unavailable, modestly arranged travel may be accepted to participate in appropriate information gathering events.
2016年CFA一二三级备考资料下载（含notes、教材...）
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2016年6月CFA考试一二三级全球正式在线直播>【免费CFA直播预约】 【CFA免费网课】
▎来源金程CFA，更多内容请关注微信号金程CFA。原创文章，欢迎分享，若需引用或转载请保留此处信息。
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