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标题: 请教一个道德题,一级 [打印本页]

作者: cowboy331    时间: 2009-5-17 23:36     标题: 请教一个道德题,一级

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?


作者: ginata    时间: 2009-5-18 19:52

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。
作者: cowboy331    时间: 2009-5-21 12:22

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。




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