单选题 Daisy, CFA, is a portfolio manager for several wealthy clients including Dennis. Daisy manages Dennis's personal portfolio and bond investments. Dennis recently told Colin that he is under investigation by the Internal Revenue Service (IRS) for tax evasion related to his business, Dennis Software. After learning about the information, Daisy proceeds to inform a friend at a local investment bank so that they may withdraw their proposal to take Dennis Software public. Which of the following is most likely correct? Daisy:

A. violate the Code and Standards by failing to maintain the confidentiality of his client's information.
B. violate the Code and Standards by failing to detect and report the tax evasion to the proper authorities.
C. do not violate the Code and Standards since the information she conveyed pertained to illegal activities on the part of her client.

【正确答案】 A

【答案解析】[解析] 本题主要涉及执业操守标准Ⅲ(E)(保守机密)的相关规定。根据执业操守标准Ⅲ(E)的规定，会员应为其客户保守机密。具体来讲，该条执业操守标准适用于以下情况：(1)基于业务代理关系而从客户处获得的相关信息；(2)基于投资咨询关系而从客户处获得的保密信息。在涉及客户违法行为的情况下，会员可以不受上述规定的约束，但其透露客户机密信息的对象仅限于相关政府部门或司法机关。因此，在本例中，戴茜无权将其客户接受调查的相关信息透露给其在投资银行的朋友。