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!