A

问题如下：

Under the guidelines for maintaining objectivity and independence, which of the following assertions holds true?

选项：

A.A professional is encouraged to convince their organization to de-list a company from the restricted list if negative commentary about the company is suppressed by the organization. B.It is forbidden for a professional to receive preferential treatment in the form of share allocations in highly sought-after IPOs intended for the organization's clientele. C.Both of the above statements are accurate.

解释：

Option B is correct as it aligns with the principles outlined in Standard I (B), ensuring that professionals avoid conflicts of interest by not accepting allocations of shares in oversubscribed IPOs. This rule is put in place to prevent the potential for quick, unfair profits that could disadvantage clients, thereby upholding the professional's duty to act with objectivity and in the best interests of their clients.