请问C为什么不对

问题如下：

Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report on Evans stock. Ward learns that Evans plans to pay all of Ward’s expenses for the trip, including costs of meals, hotel room, and air transportation. Which of the following actions would be the best course for Ward to take under the Code and Standards?

选项：

A.

Accept the expense-paid trip and write an objective report.

B.

Pay for all travel expenses, including costs of meals and incidental items.

C.

Accept the expense-paid trip but disclose the value of the services accepted in the report.

解释：

B is correct.

The best course of action under Standard I(B) –Independence and Objectivity is to avoid a conflict of interest whenever possible. Therefore, for Ward to pay for all his expenses is the correct answer. Answer C details a course of action in which the conflict would be disclosed, but the solution is not as appropriate as avoiding the conflict of interest. Answer A would not be the best course because it would not remove the appearance of a conflict of interest; even though the report would not be affected by the reimbursement of expenses, it could appear to be.