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PZmomo · 2024年04月28日

Statement 2为什么不对

NO.PZ2023041102000047

问题如下:

Genovia has recently introduced a new accounting statute. In Genovia, there is an independent regulator—“Le régulateur.” Le régulateur is not a self-regulating organization (SRO). There is also an SRO—“L’organisation.” L’organisation is not an independent regulator.

In his research report, Mike makes the following statements:

Statement 1: Le régulateur has been given legal authority by the government to enforce the new statute.

Statement 2: L’organisation issues administrative regulations related to the new statute using government funding.

Statement 3 L’organisation has member companies that accept the authorization of L’organisation to set and enforce rules and standards.

Which of Mike’s statements regarding Le régulateur and L’organisation is correct?

选项:

A.Only Statement 1 is correct. B.Only Statement 2 is correct. C.Both Statement 1 and Statement 2 are correct.

解释:

Le régulateur, as an independent regulator but not an SRO, has legal authority from the Genovia government to regulate. Therefore, Le régulateur both enacts and enforces regulations related to the new accounting statue in Genovia.

Statement 2: L’organisation issues administrative regulations related to the new statute using government funding.


Statement 2为什么不对?

1 个答案

笛子_品职助教 · 2024年04月29日

嗨,爱思考的PZer你好:


Hello,亲爱的同学~


这里需先掌握一个知识点。

independent regulator(独立监管者)是指,取得政府的授权,可以监管执法,但政府不提供资金。

同时,SRO(行业自律组织)连独立监管者都不是,政府授权都没有,更不会有政府提供资金了。

举例来说,CFA协会就是SRO,但不是独立监管者。美国政府并不会给CFA协会经费。


在掌握以上知识点的基础上,我们看本题。

Statement 2: L’organisation issues administrative regulations related to the new statute using government funding.

含义是:使用政府的资金来做监管。

题目信息点:There is also an SRO—“L’organisation.” L’organisation is not an independent regulator.

由于SRO不会得到政府的资金,所以statement2与题目信息点不符,statement2不正确。

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