选项B

问题如下：

Kirsten Kelso, CFA, an analyst focusing on the automotive sector at an independent research company, recently voiced her disagreement with her team's sell recommendations for two automobile firms, despite trusting the rigor of their research methodology. In an exclusive webcast for institutional clients, not accessible to retail investors, Kelso claimed that, contrary to the sell reports bearing her name, these automotive stocks should be considered a buy due to anticipated sales and share price increases driven by high market demand. Which CFA Institute Standard of Professional Conduct is least likely breached by Kelso’s conduct?

选项：

A.Equitable treatment of clients

B.Accuracy in client communications

C.Research foundation and analysis rigor

解释：

Option C is correct. Kelso’s stance, though in contrast to her team’s view, is based on a sound and detailed research foundation, hence aligning with Standard V(A)–Diligence and Reasonable Basis. This standard obliges analysts to form their opinions and recommendations on comprehensive and careful analysis.