As part of the due diligence process, Omar discovers a letter from a well-known credit rating agency indicating an imminent downgrade of Sahara to below investment grade. But Omar recalls that a private placement document being used to pitch the debt issue to investors shows a pending investment-grade rating. He notes that the outstanding debt is being paid according to schedule. Omar also finds among the firm’s documents court filings relating to the successful defense of a wrongful dismissal suit by a former employee fired for theft. In addition, Omar learns Sahara had been penalized previously for harmful plant emissions and warned about any reoccurrence.
To avoid violating any of the Standards of Professional Conduct, Omar should least likely undertake further analysis of which issues uncovered during the IPO due diligence process?
A.
Letter from credit rating agency
B.
Employee lawsuit
C.
Plant emissions
这题整一个模糊
我的理解和逻辑是这样:
1.O发现有一个评级机构要把 这家公司的评级下调至投资级以下,因为他发现公司的债务快到期了
2.之前的雇员因为偷盗而被开除的案子 这个案子公司成功辩护了
3.公司之前因为排放问题被惩罚了
选哪一个不披露不违法准则。
我选了A 因为评级机构的这个评级不由公司自己掌控,评级的事项也能在公开网上显示。
麻烦老师讲解一下,
1.考点
2.选出答案的逻辑点
3.我这个理解逻辑错在哪里了