请教一个道德题，一级 会计, 小型投资, accountant, standards, 职业道德

cowboy331

Laura Grayson,CFA, 是一家专门服务于贵宾客户的小型投资咨询公司的合伙人。她还管理这他母亲的投资账户，她母亲的会计（accountant）向她建议：出于避税考虑，她应该卖出其母亲仓位中的Safety Airlines，realizeing a large gain, and then immediately repurchase the position. Several of Grayson's clients also hold positions in Safety. 根据CFA的职业道德标准， 如果Grayson遵循了会计的建议，她：

A：不违反任何standards

B：违反standard III（B）Fair Dealing for not dealing fairly with all clients

C：违反standard II(B) Market Manipulation for engaging in a practice that will artificially inflate the trading volume of a security.

D：违反standard III(C) Suitability for not considering the appropriateness of the trade with respect to her mother's investment objectives.

 

我选D，我认为她的买卖的确没有考虑基于投资目标的对客户的适用性啊

 

但答案选A，难道她的做法没有一点问题么？

ginata

我觉得她卖出母亲账户是从避税考虑，卖出的行为也没有危害客户的利益吧。

cowboy331

刚刚看了reasonable basis，里面的确没有说明出于避税原因不可以action，有点想通了，谢谢。