CFA一级职业伦理习题大串讲.pptx 59页

CFA一级职业伦理习题大串讲;Topic Weightings in CFA Level I;Guidance for Standards I-VII;1.1 Standard I(A) Knowledge of the law;A central bank fines a commercial bank it supervises for not following statutory regulations regarding nonperforming loan provisions on three large loans as a result of the bank's loan provisioning policy. Louis Marie Buffet, CFA, sits on the board of directors of the commercial bank as a non-executive director, representing minority shareholders. He also chairs the bank's internal audit committee that determines the loan provisioning policy of the bank. Mercy Gatabaki, CFA, is the bank's external auditor and follows international auditing standards whereby she tests the loan portfolio by randomly selecting loans to check for compliance in all aspects of central bank regulations. Which charterholder is most likely in violation of the Code and Standards? Gatabaki Buffet Both Solution: B ;1.2 Standard I(B) Independence and objectivity;Buy-side and sell-side relationship Fund manager relationships and custodial relationship: primary and secondary fund managers Investment banking relationships Performance Measurement and Attribution Public companies Credit rating agency opinions Influence during the Manager Selection and Procurement Process Issuer-Paid research Travel Funding Best practice: always use commercial transportation rather than accept paid travel arrangements from an outside company. Should commercial transportation be unavailable, may accept modestly arranged travel to participate in appropriate information-gathering events, such as a property tour. 社交活动也可能违反I(B)，When seeking corporate financial support for conventions, seminars, weekly society luncheons, evaluate both the actual effect on independence and whether objectivity might be perceived to be compromised in the eyes of clients. ;As a sell-side analyst, Bob Mao, CFA’s approximately half compensation comes from his firm’s Investment-banking division. Bob was asked to write a report ab