NO.PZ202301190200000703
问题如下:
Does Jacaranda’s performance presentation policy most likely meet required procedures for complying with CFA Institute Standards of Professional Conduct?选项:
A.Yes. B.No, because of the structure of the composite. C.No, because it is not in compliance with GIPS standards.解释:
根据CFA Institute的《道德规范与专业行为准则》,标准III(D)业绩展示,要求应真实、完整地反映所有客户账户的业绩,并且避免误导。Jacaranda的合规政策规定将所有客户包括在一个单一合成组合中,但未完全遵循GIPS(全球投资业绩标准)。尽管符合风险管理规定,GIPS标准要求单独处理终止账户并根据不同风险剖面创建合成组合。
如题