单选题 Susan, CFA, is a portfolio manager. One of her firm's clients has told Susan that he will compensate her beyond that provided by her firm on the basis of the capital appreciation of his portfolio each year. Susan should:

A. turn down the additional compensation because it will result in conflicts with the interests of other clients' accounts.
B. obtain permission from her employer prior to accepting the compensation arrangement.
C. turn down the additional compensation because it will create undue pressure on her to achieve strong short-term performance.

【正确答案】 B

【答案解析】[解析] 本题主要涉及执业操守标准Ⅳ(B)(额外补偿安排)的相关规定。只要苏珊在接受客户提供的额外补偿安排之前，向其雇主公司披露上述安排并获得雇主公司的同意，则接受额外补偿安排的行为并不违反执业操守标准的相关规定。因此，本题的正确选项为B。在向雇主公司做出必要的披露以后，雇主公司通常会进行相关评估并采取必要措施协调潜在利益冲突，并避免额外补偿对其雇员产生过度的实现短期业绩目标的压力，从而会员可以在征得雇主公司的同意后接受客户提供的额外补偿安排。因此，选项A、C不正确。