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我与狸奴不出门_005 · 2024年05月11日

发散性追问“knowledge of the law”的含义

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NO.PZ201604030100004402

问题如下:

2. According to the CFA Institute Standards, must Voser obtain permission from her supervisor before accepting the Greenhornfood gift basket?

选项:

A.

No.

B.

Yes, because the value of the basket is higher than €50.

C.

Yes, because consent is required by the company’s compliance procedures.

解释:

A is correct.

According to Standard I(B) –Independence and Objectivity, members must use reasonable care and judgment to achieve and maintain independence and objectivity in their professional activities. Although it was sent to Voser’s office, the gift basket is a private gift from Voser’s sister and not likely to affect Voser’s professional activities. According to Excerpt 4 of the Crawfood compliance manual and Standard IV(B) –Additional Compensation Arrangements, employees must obtain permission from their employer before accepting gifts, compensation, or other benefits that compete with, or might create a conflict of interest with, the employer’s interests. The gift basket does not create a conflict or compete with the employer’s interests.

老师好,knowledge of the law要求员工知法→守法(遵守更严格的法律),这里的“law”是特指法律法规层面的要求,还是也包含公司章程层面的约定?

举个例子:假如公司章程(而非法律)对于员工应遵守的职业准则比CFA协会规定的更加严格,极端一点如员工不得收取客户给的任何礼物(一分钱、一支笔都不行),员工出于正常社交礼节收取了一支笔,是否算作违反了knowledge of the law这一条准则?

谢谢!

1 个答案
已采纳答案

王暄_品职助教 · 2024年05月11日

根据CFA道德准则,Knowledge of the Law(对法律的了解)这一部分确实主要强调的是对法律、法规和规章的了解与遵守。然而,这并不意味着可以忽视公司内部的规定或章程。

“Law”的定义:在CFA道德准则中,Knowledge of the Law里的“law”主要指的是政府、监管机构、许可机构或专业协会等制定的法律、规则和法规。这包括但不限于CFA协会的道德准则和职业行为标准。尽管这里并没有直接提及公司章程,但公司章程也是规范员工行为的重要文件,且通常受到法律的保护。简单理解,Law代表所有监管CFA会员和考生的法律、法规、规章等。

例子中,如果公司章程明确规定了员工不得收取客户给的任何礼物,而员工违反了这一规定,那么从公司内部管理的角度来看,该员工是违反了公司章程的。尽管这一行为可能并不直接违反CFA道德准则中的Knowledge of the Law部分(因为该部分主要关注的是外部法律、法规和规章),但员工仍然需要承担违反公司章程的相应后果。


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