单选题 Angus, CFA, is a principal at Nelson Brothers, a leading regional investment bank specializing in initial public offering of small to mid-sized biotech firms. Just before many of IPOs are offered to the general public, Angus arranges for 10% of the shares of the firm going public to be distributed to management by Nelson Brothers. This action is a violation of the Standard concerning:
  • A. additional compensation.
  • B. disclosure of conflicts of interest.
  • C. fair dealing.
【正确答案】 C
【答案解析】[解析] 本题主要涉及执业操守标准Ⅲ(B)(公平交易)的相关规定。 根据执业操守标准Ⅲ(B)的要求，会员不能利用其有利地位进行不利于其客户的行为，特别是在首次公开招股(IPO)活动中。因此，安格斯的行为违反了执业操守标准Ⅲ(B)的规定。