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最后的1025 · 2018年06月13日

ethics中Record Retention 的问题

感觉答案给的不对,求老师解答一下这个case中哪些情况违反了,非常感谢。


Jacaranda Asset Management Case Scenario


The new risk-based regulations also require accurate and complete


performance presentations, with all discretionary accounts included in


at least one composite. Bukenya believes Jacaranda’s performance


presentation policy meets these new requirements as well as the CFA


Institute Standards of Professional Conduct because Jacaranda’s single


composite includes all current and terminated client accounts, and


presentations include the following statement: “Detailed information


regarding the performance presentation is available on request.”


Although Jacaranda does not currently comply with GIPS standards,


Bukenya encourages the firm to do so within the next few years.


Q. Jacaranda’s record-keeping policy is most likely in violation of Standard V(C)–Record Retention with regard to the:



        
  1. keeping of hard and electronic copies.

  2.     
  3. retention of personal notes and research models.

  4.     
  5. retention time frame.


B is correct. Standard V(C)–Record Retention
requires the retention and maintenance of records to support the
investment analyses, recommendations, actions, and other
investment-related communications with clients and prospective clients.
Because the independent research contractor provides research only for
Jacaranda, he would not necessarily be considered a third-party research
 provider. Thus, he would be required to send his research reports to
the firm along with his underlying supporting analysis and financial
models. Therefore, Jacaranda does not meet the record retention
requirements. The standard allows firms to keep hard copies and/or
electronic copies of documents. In addition, although it recommends
files be retained for a minimum of seven years, Jacaranda is still in
compliance with the standard in that it meets local regulatory
requirements.











1 个答案

韩韩_品职助教 · 2018年06月13日

同学你好,请问这个是哪一年哪里的题目?方便查找。

最后的1025 · 2018年06月14日

是官网的题目

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