单选题
Scott, CFA, is an analyst for M&D Investment Managers. He has
recently accepted an invitation to visit the facilities of ChemCo, a producer of
chemical compounds, ChemCo offers to pay for Scott's accommodations in a
penthouse suite at a luxury hotel and allow Scott to use the firm's private jet
to travel to its three facilities located in New York, Boston and Philadelphia.
In addition, ChemCo offers two tickets to a high-society dinner in New York and
a calculator with the ChemCo logo. Scott declines to use Chemco's corporate jet
or to allow the firm to pay for his accommodations but accepts the calculator
and the tickets to the dinner (which he discloses to his employer) since he will
be able to market his firm's mutual funds to other guests at the dinner. Has
Scott violated the Code and Standards?
- A. Yes.
- B. No, since he is using the gifts accepted to benefit his employer's
interests.
- C. No, since the gifts he accepts were fully disclosed in writing to his
employer.
【正确答案】
A
【答案解析】[解析] 本题主要涉及执业操守标准Ⅰ(B)(独立与客观)的相关规定。
根据执业操守标准的相关规定，会员应当拒绝任何有可能损害其独立性和客观性的馈赠。在本题中，斯考特按照上述要求拒绝了旅馆费用和商用飞机的使用。由于题目中的计算器只具有较低的价值，通常不会影响其执业活动中的独立性和客观性，从而他可以接受该礼物。但是，考虑到高档宴会的门票通常价格不菲或很难获得，斯考特不应当接受宴会门票。即便他将收受宴会门票的行为向其雇主进行了披露并准备在宴会上为其雇主公司进行推销活动，上述馈赠仍很有可能损害斯考特执业活动的独立性和客观性。因此，斯考特收受ChemCo公司向其提供的宴会门票的行为违反了执业操守标准Ⅰ(B)的规定，本题的正确选项为A。