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sipingboy · 2022年05月16日

202205mockB上午第16题

Question

Lawrence Hall, CFA, and Nancy Bishop, CFA, began a joint research report on Stamper Corporation. Bishop visited Stamper’s corporate headquarters for several days and met with all company officers. Prior to the completion of the report, Bishop was reassigned to another project. Hall utilized his and Bishop’s research to write the report but did not include Bishop’s name on the report because he did not agree with and changed Bishop’s conclusion included in the final report. According to the CFA Institute Standards of Practice Handbook, did Hall most likely violate any CFA Institute Standards of Professional Conduct?

A No.

B Yes, with respect to misrepresentation.

C Yes, with respect to diligence and reasonable basis.



Solution

A is correct because members are in compliance with Standard V (A)–Diligence and Reasonable Basis if they rely on the research of another party who exercised diligence and thoroughness. Because Bishop’s opinion did not agree with the final report, disassociating her from the report is one way to handle this difference between the analysts.

B is incorrect because Hall did not make any misrepresentation.

C is incorrect because Hall is allowed to rely on a third party who exercised diligence and thoroughness.



感觉这题很怪异,请问这个题目该怎么理解B和C选项?


去调查的不是Hall,他只是根据Bishop的调查结论得出了结果,还是不同的结果,这个算不算 违反 diligence and reasonable basis ?

不带Bishop 的名字而引用他之前的调查内容,算不算违反 misrepresentation?

sipingboy · 2022年05月16日

是否可以说,如果员工离职,则使用其之前的部分内容而不署名不算违反 misrepresentation。而如果该员工在职,就必须署名才可以。

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王暄_品职助教 · 2022年05月16日

去调查公司的是Bishop,现在Bishop有事儿了不跟踪这家公司了,换成Hall了

然后Hall不同意Bishop的看法,把报告内容都改了,所以可以不写Bishop的名字


去调查的不是Hall,他只是根据Bishop的调查结论得出了结果,还是不同的结果,这个算不算 违反 diligence and reasonable basis ?

我个人觉得这题出题人根本没想到这一层,如果想到了,他应该添加更多的描述

不带Bishop 的名字而引用他之前的调查内容,算不算违反 misrepresentation?、

这个不算,因为是同事,完全可以引用,这些都属于公司资产。

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